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2014 (7) TMI 158 - AT - Service TaxDenial of refind claim - Availment of CENVAT Credit - Exemption claim under Notification 18/2009 - Reveresal of CENVAT Credit - On application of refund claim Notification number written wrongly - Held that:- Refund claim was filed under Notification no. 17/2009-ST dated 7.7.2009. The appellants are admitting their mistake by stating that the correct notification should have been notfn. no. 18/2009-ST dated 7.7.2009. I note that before rejecting the refund claim, no show-cause notice was issued to the appellants. Similarly, no personal hearing was also granted so that the appellants could have rectified the mistake. Even before the Commissioner (Appeals) the appellants have stated about the correct notification. However, the Commissioner (Appeals) rejected the appeals on the ground that initially the claim was not under the correct notification. Keeping in view the facts mentioned above, the order of the Commissioner (Appeals) as also the order of the Asstt. Commissioner are set aside and the matter is remanded back to the original authority to examine the claim under Notification no. 18/2009-ST dated 7.7.2009. The original authority will consider the claim as if the claim under Notification no. 18/2009-ST dated 7.7.2009 was filed at the initial stage. If the appellants are eligible for refund under Notification no. 18/2009-ST dtd. 7.7.2009 and satisfy the conditions, the refund will be granted - However, appellants have not claimed the refund under notification, they will not be eligible for any interest for the intervening period - Decided partly in favour of assessee.
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