9911796707
TMI Blog2018 (5) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (AR), for respondent The refund claim filed by the appellant under Rule5 of Cenvat Credit Rules, 2004 read with NotificationNo.27/2012-CE(NT) dated 18.6.2012 was partly rejected for an amount of Rs. 24,16,855/- on the ground that there fund claim was filed beyond one year from the date of invoice raised for providing the export services. Learned Commissioner (Appeals) also disputed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny case the entire amount of refund was disputed. The physical refund claim for that amount was filed on6.1.2016 whereas as per the end of the quarter, the last date was 31.3.2016. He relied upon the Larger Bench judgment of this Tribunal in the case of CCE&ST, Bengaluru-I vs. Span Infotech India Pvt. Ltd. - 2018-TIOL-516-CESTAT-BANG-LB. Therefore, even though without accepting the date of filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed to file refund claim online through ACES and in other hand, they are disputing such refund claim on the ground of time bar. Learned counsel also submitted that there was no provision for filing the documents online. Therefore, they have filed a physical copy of there fund claim along with all the documents. In this case I do not see any substance in the dispute raised by the Revenue. The dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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