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TMI Blog2019 (7) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal memorandum and also the invoices that the appellant received the proceeds for the last export invoice on 31.03.2016 and therefore, the last date to file the refund claim should be one year from 31.03.2016 whereas the appellant filed the refund claim on 30.01.2017 as the last day to file the claim was on 31.03.2017 but the appellant filed the claim on 30.01.2017 - Therefore, in terms of the decision of Span Infotech India Pvt. Ltd., the refund claim is filed within the due date. The rejection of refund on time bar is not sustainable in law - appeal allowed - decided in favor of appellant. - ST/20247/2019-SM - Final Order No. 20506 / 2019 - Dated:- 1-7-2019 - MR. S.S GARG, JUDICIAL MEMBER Appearance: Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that this issue is squarely covered by the decision of the Larger Bench in the case of Span Infotech India Pvt. Ltd. wherein it has been held that one year should be counted from the last date of the quarter in which the foreign remittances was received. 5. On the other hand, the learned AR reiterated the findings of the lower authorities and relied upon the following decisions: CCE, Hyderabad vs. Hyundai Motor India Eng. (P) Ltd.: 2015 (39) STR 984 (AP) Boston logix India Pvt. Ltd. vs. CCE, Hyderabad: 2018 (9) GSTL 185 (Tri.-Hyd.) 6. After considering the submissions of both the parties, I find that this issue is no more res integra and the Larger Bench of this Tribunal in the case of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of consideration may be taken as relevant date in the case of Hyundai Motors [2015 (39) STR 984 (AP)] = 2015-TIOL-739-HC-AP-ST. 12. The related question for consideration is whether the time limit is to be restricted to the date of FIRC or can be considered from the end of the quarter. The Tribunal in the case of Sitel India Ltd. (supra) has observed that the relevant date can be taken as the end of the quarter in which FIRC is received since the refund claim is filled for the quarter. 13. Revenue has expressed the view that relevant date in the case of export of services may be adopted on the same lines as the amendment carried out in the Notification No.27/2012, w.e.f 01/03/2016. Essentially after this amendmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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