https://www.taxtmi.com/caselaws?id=362172 For refund claims under Rule 5 read with Notification No. 27/2012-CE(NT), limitation is computed from the end of the quarter in which the FIRC is received, not from the invoice date or the FIRC date itself. Applying the Larger Bench ruling, the Tribunal treated the issue as no longer res integra and held that claims filed within one year from that quarter-end satisfied Section 11B of the Central Excise Act, 1944. On that basis, the refund claims were within limitation and rejection of refund was not sustainable; the revenue appeals were rejected. en-us Tue, 24 Apr 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362172 For refund claims under Rule 5 read with Notification No. 27/2012-CE(NT), limitation is computed from the end of the quarter in which the FIRC is received, not from the invoice date or the FIRC date itself. Applying the Larger Bench ruling, the Tribunal treated the issue as no longer res integra and held that claims filed within one year from that quarter-end satisfied Section 11B of the Central Excise Act, 1944. On that basis, the refund claims were within limitation and rejection of refund was not sustainable; the revenue appeals were rejected. Case-Laws Service Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362172