https://www.taxtmi.com/caselaws?id=362172 The court upheld the impugned order, dismissing the appeals and disposing of any stay applications. The issue regarding the relevant date for filing refund claims under Rule 5 and Notification No.27/2012-CE(NT) was settled in favor of the respondents. The court determined that the end of the quarter in which FIRCs are received is the applicable date for refund purposes. Since the respondents had timely filed refund claims within the prescribed time limit, the appeals were unsuccessful, following the precedent set by the Larger Bench judgment in the Span Infotech (India) Pvt. Ltd. case. 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 The court upheld the impugned order, dismissing the appeals and disposing of any stay applications. The issue regarding the relevant date for filing refund claims under Rule 5 and Notification No.27/2012-CE(NT) was settled in favor of the respondents. The court determined that the end of the quarter in which FIRCs are received is the applicable date for refund purposes. Since the respondents had timely filed refund claims within the prescribed time limit, the appeals were unsuccessful, following the precedent set by the Larger Bench judgment in the Span Infotech (India) Pvt. Ltd. case. Case-Laws Service Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362172