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2019 (3) TMI 418 - CESTAT MUMBAIRefund claim - rejection on the ground that export invoices against which FIRC received during the quarters April 2012 to September 2012 had already been considered in allowing the refund claims filed for the earlier period i.e. October 2011 to March 2012 - Held that:- The refund claims based on the invoice value under the old provisions, if not claimed, could be claimed within one year from the relevant date even after 1.4.2012 but not twice for the same invoices, once while raising the invoices and second time while receiving the proceeds of the invoice. Both proceedings operate in different spheres which would be clear if the proviso to Rule 5(2) of Cenvat Credit Rules, 2004 is read along with the amended definition of ‘export turnover services’. Once the ‘export turnover of services’ is reduced automatically, the total turnover gets reduced. This fact needs to be ascertained by applying the formula in the proper perspective. The appeal is allowed by way of remand to the adjudicating authority to recalculate the refund amount based on the formula prescribed under the amended Rule 5 of Cenvat Credit Rules, 2004 taking into consideration the correct export turnover of services as well as total turnover.
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