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2017 (1) TMI 1319 - AT - Service TaxRefund of unutilised credit - export of service - Circular No. 20/01/2010-ST, dated 19.01-2010 - Held that: - the authority should re-calculate the refund admissible to the appellant taking into consideration the carried forward refundable amount as well as accrued refund of the respective quarter. The calculation should not deprive the appellant from the relief admissible in the respective quarter giving due regard to the spirit of the Board circular. The authority should also keep in mind that in Cenvat credit jurisprudence, there is one-to-one relation and indefeasible right undeniable as has been held in the case of Collector of Central Excise, Pune Vs Dai Ichi Karkaria Ltd [1999 (8) TMI 920 - SUPREME COURT OF INDIA] - refund allowed - appeal allowed - decided in favor of appellant.
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