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2022 (6) TMI 615 - AT - Service TaxRefund of unutilized accumulated CENVAT Credit - time limitation - refund rejected on the ground that they have been filed beyond one year of date of invoice - Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.27/2012–CE (NT) dt. 18.06.2012 - period April 2012 to December 2013 - HELD THAT:- In principle the issue of limitation or time bar in the impugned order stands settled in favour of the appellants in view of the Larger Bench decision in the case of CCE & CST, BENGALURU SERVICE TAX-I VERSUS M/S. SPAN INFOTECH (INDIA) PVT. LTD. [2018 (2) TMI 946 - CESTAT BANGALORE] where it was held that in respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis. However, during the course of hearing learned consultant for the appellants could not produce documents to prove that the claims filed by the appellants were in time as enunciated by the larger Bench. Thus, it was not possible to verify the claim of the appellants that the respective refund applications have been filed within one year of realization of the export proceeds in the relevant quarter - this Bench will not be in a position to decide whether or not the different claims filed by the appellants are covered by the decision of the Larger Bench in the case of M/s. Span Infotech. For the limited purpose of verification of the relevant dates of realization of export proceeds and the dates of filing of the refund claims, the matter should go back to the original authority to verify the same and to grant applicable refund to the appellants in the light of the principle laid down by the Larger Bench in the case of M/s. Span Infotech - the appeals are allowed by way of remand to the original authority.
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