2024 (12) TMI 1138

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....CHNICAL ) Shri Kevin Gogri, Advocate 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 applicati....

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....ises from which output services were provided 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 Tribu....

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....e in the order passed by the Commissioner (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, th....

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....nregistered premises. Furthermore, after the decision 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 applicabl....