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TMI Blog2018 (4) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Central Excise, And Service Tax, Bengaluru Service Tax-I Vs. M/s. Span Infotech India Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] held that in case of refund under Rule 5 one year period should be reckoned from the end of the quarter during which exports take place - Appeals are disposed of by way of remand to the Commissioner (Appeals) for deciding the matter a fresh. - E/85389 to 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of refund under Rule 5 and Notification No. 27/2012-CE(N.T.) dated 18-6-2012 issued thereunder. 3. On the other hand, Shri. Rajeev Gupta Ld. Consultant appearing on behalf of the respondent supports the impugned order. He made various submissions on the issue of time bar in filing the refund claim under Rule 5 of Cenvat Credit Rules. 4. I have carefully considered the submissions made by b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered in light of aforesaid larger bench decision. I make it clear that except issue of time bar no other issues were raised by the Revenue in the present appeals, therefore it is not open for the Ld Commissioner (Appeals) to deal with any other issue except issue of time bar. Appeals are disposed of by way of remand to the Commissioner (Appeals) for deciding the matter a fresh. (Pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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