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2013 (2) TMI 620 - AT - Central ExciseRefund claim on service tax paid denied - service tax paid under Section 66A(1) of the Finance Act, 1994 was not listed under Rule 3(1) of the CENVAT Credit Rules and hence, no CENVAT Credit could be allowed on the said amount of service tax paid and accordingly, no refund was admissible - Held that:- Payment of service tax under Section 66A(1) had been subsequently inserted as clause (ixa) in Rule 3(1) of the CENVAT Credit Rules, 2004 by amending the said Rule and giving retrospective effect to the said amendment from 18.04.2006. Hence, the refund of CENVAT Credit on the said input service is admissible under Rule 5 of the CENVAT Credit Rules. Thus the claim for refund under CENVAT Credit Rules is admissible to the Appellant. For the refund amounts of Rs.430/- and Rs.2691/-, it is necessary that the xerox copies of the documents produced have to be examined by the adjudicating authority afresh, to ascertain its admissibility. Accordingly, the case is remanded to the adjudicating authority for the limited purpose of verification of documents on the eligibility of refund claims of Rs.430/- and Rs.2691/-.
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