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2015 (9) TMI 472 - AT - Service TaxDenial of refund claim - unutilized cenvat credit - refund in terms of notification No. 5/2006-CE(N.T.) dated 14.3.2006 - Held that:- credit of service tax taken by them was admissible. It is also a fact that the appellants were not in a position to utilize the credit against the goods exporting during the quarter to which the claim relates. Seen in this light there is no doubt that the refund claim was not in violation of the said para 4 of the said Notification. Thus the commissioner (Appeals) while rejecting the refund claim seems to have imported his own condition to the effect that the credit taken must pertain to the quarter during which the goods were exported and for which the refund was claimed - refund claim for a particular quarter need not be in respect of input services consumed in that quarter. The appellants had no domestic sales - impugned order is not sustainable and the same is therefore set aside and it is held that the appellants are entitled to obtain the refund - Decided in favour of assessee.
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