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2018 (5) TMI 1710 - AT - Central ExciseRefund of unutilized CENVAT credit - accumulated CENVAT credit of service tax paid on input service said to have been used for manufacture and export of final products - rejection of refund on the ground that there was no export of final products during the given period and thereby the eligibility for refund of input service credit was 'zero' - Held that:- Since in the present case it is an admitted fact that the export has not happened during the quarter for which the refund has been claimed, in view of the Board clarification dt. 19/01/2010, the appellant has not complied with the conditions of the said N/N. 5/2006 dt. 14/03/2006 - refund not allowed. Refund claim - input services - renting of immovable property service - adjudicating authority has also observed that the refund claims for the earlier period have already been made and hence the claim is more than once for any quarters - Held that:- Renting of immovable property is an input service in view of the decision in the case of Indian Additives Ltd. Vs. CCE [2016 (7) TMI 1220 - CESTAT CHENNAI] - also, there is no bar for the appellant to file refund claim for more than one quarter - the rejection of the refund claim by the impugned order on the ground that there was no export during the quarter for which the refund is claimed is sustainable and the same is upheld - refund not allowed. Appeal dismissed - decided against appellant.
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