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TMI Blog2024 (12) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate with Shri Rishi Gala for the Appellant Ms. S. Varalakshmi Addl. Commr.for the Respondent ORDER PER: Bench We have heard from both sides. 2. Learned counsel for the Appellant submits that they sought for refund against their export of output services namely Information Technology from September 2008 to March 2009, through three refund applications and all three were rejected on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided are not required to be registered and period of computation of limitation should be taken from the date on which FIRC (Foreign Inward Remittance Certificate) has been issued, in view of the decision prevailing then in respect of SPAN INFOTECH (INDIA) PVT LTD P LTD, CESTAT Bangalore Bench [2018(12) G.S.T.L.200(Tri-LB) in which larger Bench of this Tribunal had given clear findings, for which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals). 4. Taking note of the submission and after perusal of the Appeal Paper Book, we consider it appropriate to reproduce para 12 of the order passed by the learned Commissioner (Appeals) on 30.09.2016, which would bring more clarity to the submission and provide the basis for which this appeal is filed. It reads- (Para-12 p-57) Hence, the credits in respect of other unregistered premise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of SPAN INFOTECH (INDIA) PVT LTD P LTD, Statute has also been necessarily amended to incorporate provision to the effect that computation of limitation period to grant refund would start from the date of receipt of foreign exchange by the exporter, apart from the fact that section 35A(4) of the Central Excise Act 1944 which is equally applicable to Service Tax matters in view of operation of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken into consideration by the Commissioner (Appeals). Matter being quite year old, instituted about seven years back the same shall be expeditiously disposed of preferably within four months from the date of receipt of this order with due notice to the parties. 7. The appeal is allowed by way of remand on the above terms and the order passed by the Commissioner (Appeals) vide his order No. MUM/S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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