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2022 (6) TMI 775 - AT - Service TaxRefund of the unutilized CENVAT credit - input services consumed in exporting services - rejection of refund claim on the ground that since the appellant is located in SEZ, they ought to have filed refund claims as per the procedure and conditions laid down under SEZ refund notification instead of claiming refund under Rule 5 of CENVAT Credit Rules, 2004 - period April 2010 to June 2010, July 2010 to September 2010, October to December, 2010 and January 2011 to March 2011 - HELD THAT:- After going through the provisions under CENVAT Credit Rules, 2004, it is found that it does not restrict or bar an SEZ to file refund claim of unutilized credit. The ground stated by the authorities below to reject the refund claim does not appear to be legal or proper. The rejection of refund claim cannot be justified. The impugned order is set aside. Appeal allowed - decided in favor of appellant.
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