9911796707
TMI Blog2018 (7) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... of the quarter in which the FIRC is received in cases where the refund claims are filed on a quarterly basis. In the present case also it is the export of service and therefore by following the ratio of the Larger Bench, it can be concluded that there is no infirmity in the impugned order passed by the Commissioner. Appeal disposed off. - ST/21412/2016-SM, ST/21552/2016-SM - 20470-20471/2018 - Dated:- 26-2-2018 - MR. S.S GARG, JUDICIAL MEMBER Mr. Nagendra Murthy, Advocate For the Appellant Dr. J. Harish, Deputy Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 23.06.2016 passed by the Commissioner (Appeals) whereby the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 April 2006 to March 2007 7,17,225.00 3 April 2007 to September 2007 4,92,713.00 4 October 2008 to March 2009 21,08,685.00 5 April 2009 to March 2010 27,96,982.00 6 April 2010 to June 2010 4,09,430.00 Total 72,77,796.00 Thereafter a show-cause notice was issued to the appellant and after following the due process, the Assistant Commissioner vide order dated 02.05.2012 rejected the refund claim as barred by limitation i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parties and perusal of the material on record, I am of the view that the issue involved in the present appeal is no more res integra and has been settled by the Larger Bench of the Tribunal in the case of CCE CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. vide Interim Order 4/2018 dated 09.02.2018 whereby the Larger Bench has held that in respect of export of services, the relevant date for the purpose of deciding the time limit for consideration of refund claim under Rule 5 of the Cenvat Credit Rules 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. In the present case also it is the export of service and therefore by following the ratio of the Larg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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