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2017 (1) TMI 499 - AT - Service TaxRefund of accumulated CENVAT credit - Rule 5 of CCR, 2004 - Held that: - Appellant exports all its output services. Even if there is a lag in claiming the refund of credit availed in a different quarter, there is no reason to hold that such credit pertains to goods that were not exported and hence not eligible for the refund - A construction of paragraph 4 of the N/N. 5/2006-CE (NT) dated 14th March 2006, in the disposal of refund claim of appellant, is in conflict with rule 5 of CENVAT Credit Rules, 2004 to the detriment of the appellant-exporter and imposes conditions that are not envisaged in the said rule. Consequently, the denial of the claim for refund by the two lower authorities cannot sustain - refund granted - appeal allowed - decided in favor of appellant.
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