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2018 (11) TMI 918 - AT - Service TaxRefund of unutilized CENVAT Credit - export of services - denial of refund on the ground that the appellant has exported exempted services, but failed to observe the requirements specified in Rule 6 of the Cenvat Credit Rules - Held that:- Neither in Rule 5 nor in Notification No.5/2006 ibid, there is any condition which prescribes that the refund will be allowable only in cases where the output services exported is liable for payment of service tax. In any case the interpretation that any service which is exported is an exempted service, is without any basis. Refund also rejected on the ground that the appellant has failed to file such refund claims on quarterly basis - Held that:- The claims are allowed to be filed on a quarterly/monthly basis but this condition cannot be read to mean that refund will be payable only if the claims are filed on a quarterly/monthly basis. It is clearly in the nature of an option given to the assessee to file refund claims on a quarterly or monthly basis and failure to do so cannot be a ground for rejection of the refund claim. Refund allowed - appeal allowed - decided in favor of appellant.
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