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2014 (7) TMI 286 - CESTAT MUMBAIReview of refund claim - Denial of refund claim previously sanctioned - refund claim of the services availed by them which was not utilized as per Notification 17/09 for the period April 2009 to June 2009 - non compliance with the condition of Notification 41/07 - Held that:- Tribunal has considered the Board circular no. 354/256/2009-TRU dated 1.1.2010, which provides that the Notification 17/09-ST does not bar its applicability to the exports that have taken place prior to its issuance, and therefore, the scheme prescribed under Notification 17/09 would be applicable even for such exports subject to the conditions that refund claims are filed within the stipulated period of one year and no previous refund claims have already been filed under the previous Notification. Admittedly, in the matter in hand, the appellant have filed the refund claim on 26.12.2009, after introduction of Notification 17/09. Therefore, the queries/discrepancies raised by the ld. Commissioner (Appeals) that condition of Notification 41/07 are to be complied are not required to be fulfilled by the appellant as per the decision of Havells India Ltd. (2013 (12) TMI 1332 - CESTAT NEW DELHI). Further, the appellant has produced the documentary evidence before the Adjudicating Authority towards the input service credit pertains to the refund claims have not availed by the appellant - review order set aside - refund allowed - Decided in favour of assessee.
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