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TMI Blog2018 (5) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... the date when the physical refund claim along with all the documents were filed whereas the appellant had already filed the refund claim online through ACES portal of CBEC website - The date of filing of refund through ACES should be reckoned as date of filing of refund claim. The refund claim was admittedly filed within one year from the quarter ending to which the refund pertained - appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal form along with all the documents were filed on 6.1.2016. Therefore, the refund was held to be time barred. 2. Shri Harish Bindu Madhavan, learned counsel appearing on behalf of the appellant, submits that asper this Tribunal s Division Bench judgment in the case of Boston Scientific India Pvt. Ltd. Vs. CST, Delhi-IV 2017-TIOL-195-CESTAT-CHD, held that the date of filing of refund electron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arger Bench of this Tribunal. 3. Shri V.R. Reddy, learned Assistant Commissioner(AR) appearing on behalf of the Revenue, reiterates the finding of the impugned order. 4. I have carefully considered the submissions made by both the sides and perused the records. I find that the refund of the appellant was disputed by the Revenue on the ground of time bar. The lower authority considered the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin one year from the quarter ending to which the refund pertained. As per the Larger Bench judgment in the case of Span Infotech India Pvt. Ltd.(supra), one year for the purpose of Section 11B should be taken at the end of the quarter and not either from date of invoice or from the date of receipt of FIRC. Therefore, on both the counts, the refund claim was filed by the appellant well within the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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