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2012 (9) TMI 52 - CESTAT, CHENNAIRefund of service tax paid on specified services - appellants in this case had not claimed refund under the Notification No. 41/2007 in the first instance and only at the instance of the Department they have subsequently filed the refund claims under the said notification which has been disallowed on the ground of time bar and non-fulfilment of conditions under the said Notification – Held that:- Notification issued under Section 93 of the Finance Act, 1994, or a condition incorporated in such a notification cannot put a bar on credit allowed or refund of unutilized credit allowed under the Rules made under a different enactment that is, the Central Excise Act, 1944, and a different provision namely Section 94 of the Finance Act, 1994 - there is no restriction placed under the said Rules, the appellant cannot be prevented from claiming refund of unutilized CENVAT credit in respect of any input or input services, if such refund is otherwise due - appeals are allowed by way of remand to the original authority
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