2018 (4) TMI 479

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..... tter remanded to the original authority to compute the refund from the last day of the quarter in which the FIRCs are received - appeal allowed by way of remand. - ST/COD/20440/2017 in ST/ 21327/2017-SM in ST/21327/2017-SM - 20303/2018 - Dated:- 20-2-2018 - MR. SS GARG, JUDICIAL MEMBER Shri N. Jagadish, Superintendent(AR), For the Appellant Shri Shivakumar, Advocate, For the Respondent Per: S.S GARG The present appeal has been filed by the Revenue along with COD application. For the reasons stated in the COD application, I condone the delay of 46 days in filing the appeal. After condoning the delay, I proceed to decide the appeal itself on merit with the consent of both the parties as the issue involved in the pre .....

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..... arter in which the FIRCs are received in case of export of service. 6. After considering the submissions of both the parties and perusal of material on record, I am of the view that the Larger Bench decision of the Tribunal in the case of CCE CST, Bangalore Vs. Span Infotech (India) Pvt Ltd. [Interim Order No,4/2018 dt. 09/02/2018], wherein it has been held as under: - 11. The definition of relevant date in Section 11B does not specifically cover the case of export of services Hence, it is necessary to interpret the provisions constructively so as to give it meaning such that the objective of the provisions; i.e. to grant refund of unutilized CENVAT credit, is facilitated. By reference to the Service Tax Rules, 1994 as well as the su .....

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..... c can be viewed only prospectively. Keeping in view the observations of the Apex Court, we conclude 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. 6 Therefore by following the ratio of the Larger Bench decision, I dispose of the present appeal by way of remand to the original authority to compute the refund from the last day of the quarter in which the FIRCs are received in the present case. The appeal is accordingly disposed of by way of remand, (Operative part of this order was pronounced in .....

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