Larger Bench reference on refund limitation in exported services was held not maintainable absent conflicting co-ordinate Bench authority.

A Larger Bench reference on the limitation "relevant date" for refund of Cenvat credit on exported services was held not maintainable because reference is justified only where there is a conflict between Benches of co-ordinate strength. The Tribunal noted that the Division Bench decision in Bechtel India Pvt. Ltd. had already taken the view that the relevant date is the date of receipt of foreign exchange, and no contrary Division Bench view was shown. In the absence of such conflicting Division Bench authority, the reference could not be sustained, and the matter was directed back to the Regular Bench for disposal of the substantive appeal.

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Outcome: The Larger Bench reference was returned to the Regular Bench for disposal of the appeal, as no contrary Division Bench view was found to justify the reference.

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