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2019 (12) TMI 712 - CESTAT CHANDIGARHRefund of CENVAT Credit - inputs and services in question for export - rejection on the ground that as per the said notification the appellant is required to reverse Cenvat credit availed on the services in question before filing the refund claim - Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 27/2012-ST dt. 18.06.2012 - HELD THAT:- The issue decided in the case of M/S. FRESENIUS KABI ONCOLOGY LTD. VERSUS COMMISSIONER, CGST, GURUGRAM [2019 (11) TMI 1264 - CESTAT CHANDIGARH] where on similar issue refund was allowed. It is also not disputed that the appellant has not reversed Cenvat credit. The appellant is entitled to claim the refund as filed by them - Appeal allowed - decided in favor of appellant.
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