CESTAT explains time limit for refund claims under Rule 5 of CENVAT Credit Rules, 2004

Infosys BPO Ltd Vs C.C.E & C.S.T. (CESTAT Bangalore) We find that almost all input services used by the assessee in the case in hand have been considered by various Benches as well as higher judicial fora. Larger Bench of this Tribunal in the case of CCE Vs. Span Infotech (India) Pvt. Ltd. [2018(12) GSTL 200 (T-LB)] has held that insofar as refund claims under Rule 5 ibid are concerned, the same have to be taken as the end of the quarter in which FIRCs received, if the refund claims are filed on a quarterly basis. Even the jurisdictional Hon’ble High Court of Karnataka has considered a s...