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2017 (1) TMI 1448 - AT - Service TaxRebate of service tax paid by the appellant as per the invoices raised by them for export - N/N. 12/2005-ST dated 19/04/2005 - Held that: - service tax paid by the appellant as per the invoices raised by them for export - the appellant is entitled to the rebate claim under the provisions of N/N. 12/2005-ST. So far the issue of rejection of the claim on the ground that the same have exceeded the estimate filed in declaration, we hold that such interpretation is uncalled for and against the spirit of the notification. The prior declaration is only an estimate and there is bound to be difference with the actual claim - No part of rebate can be rejected on the ground that declaration or intimation filed appellant amount mentioned is different from actual claim. Matter remanded back to the Adjudicating authority for limited purpose of verifying the fact that the appellant have only erroneously shown the rebate amount in the Cenvat credit column in the return, wherein they have not taken Cenvat credit as claimed by them - appeal allowed by way of remand.
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