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2015 (11) TMI 659 - AT - Service TaxRefund of CENVAT Credit - refund application under Rule 5 of the Cenvat Credit Rules, 2004, read with the notification no. 17/09-ST dated 7.7.2009 - Bar of limitation - Held that:- The additional documents desired by the Refund Sanctioning Authority were provided by the appellant on 26.11.2012 and 14.12.2012. It is also an undisputed fact that the refund application filed on 2.11.2012 has not been returned by the Central Excise Department to the appellant as not maintainable. Since, the refund claim has been filed by the appellant on 2.11.2012 and that application has not been returned by the Department and the same has been considered for the purpose of refund of the Service Tax, the objection raised by the Revenue that the claim is barred by limitation of time is not sustainable in view of the decisions cited by the Ld. Advocate for the appellant. - since the refund application was filed in the proper format and the supporting documents were submitted subsequently, the principles decided in the case of Arya Exports (2005 (4) TMI 90 - HIGH COURT OF DELHI) squarely applies to the facts of the present case, and thus, refund claim is maintainable. - appellant is eligible for refund of Service Tax under Rule 5 of the Cenvat Credit Rules, 2004 read with the notification dated 7.72009 issued by the Central Government. Therefore, the impugned order is set aside - Decided in favour of assessee.
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