2018 (4) TMI 1309

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....ellant Shri Rajeev Gupta, Consultant for respondent The Revenue filed present appeals only on the ground that Ld. Commissioner (Appeals) allowed the appeals on the issue of refund under Rule 5 of Cenvat Credit Rules, holding that one year period for filing refund claim under Section 11B will not apply. Since appeal is only on the issue of time bar in respect of Rule 5 refund, all other issue....

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.... notification issued thereunder, limitation of one year as per Section 11B shall apply or otherwise. Though the respondent relied upon various judgments, however, recently larger bench of this Tribunal in the case of Commissioner of Central Excise, And Service Tax, Bengaluru Service Tax-I Vs. M/s. Span Infotech India Pvt. Ltd. 2018-TIOL-516-CESTAT-BANG-LB held that in case of refund under Rule 5 o....