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2021 (4) TMI 783 - HC - Service TaxRefund of unutilized CENVAT Credit - denial on the ground of intervening changes in view of the intervening events with the implementation of GST with effect from 01.07.2017 - eligibility of refund on legitimate export incentives - HELD THAT:- The refund of CENVAT credit under Rule 5 of the CENVAT Rules 2004 read with Notification No.27/2012- CE(NT) dated 18.06.2012 is a legitimate export incentives given to an exporter of service and goods. Therefore, such legitimate export incentives given to exporters of goods or service cannot be denied merely because of intervening changes. Considering the fact that the petitioner has also not been able to utilize the credit of duty under the provisions of GST which came to be effected from 01.07.2017, legitimate export incentives cannot be denied to the petitioner - there are no merits in denying the benefit of refund claim filed by the petitioner under Rule 5 of the CENVAT Rules, 2004 - petition allowed.
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