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2015 (10) TMI 2151 - AT - Service TaxRefund of CENVAT Credit - Export of Services - Revenue denied refund on grounds that it is specifically governed by Notification No.9/2009-ST and appellant should have chosen that route instead of submitting its claim under Rule 5 of Cenvat Credit Rules, 2004 - Appellant contended that such provision does not take away the right to get refund under Rule 5 of Cenvat Credit Rules, 2004 - Held That:- Rule 5 is an integral part of statute and thus supplemental provision does not override fundamental provision - Revenue ought not to deny the route of processing refund through section 11B of the Central Excise Act, 1944 - Refund is due to and admissible to appellant - Decided in favour of assessee.
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