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2019 (4) TMI 1252 - AT - Central ExciseRefund of unutilized CENVAT credit - Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) dated 18/06/2012 - period January, 2013 to March, 2013 - HELD THAT:- The present appeals are squarely covered by the decisions as relied upon by the appellants in the case of MEGMA DESIGN AUTOMATION INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, BANGALORE [2015 (9) TMI 939 - CESTAT BANGALORE] - The assessing officer did not have any valid ground for rejecting the refund claims of ₹ 5,77,073/- and ₹ 2,03,935/- respectively, for which the assessee is legally entitled to. Appeal allowed - decided in favor of appellant.
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