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2022 (10) TMI 1009 - AT - Service TaxRefund of CENVAT Credit - providing Business Support Services to their foreign clients - Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-C.E (N.T.) dated 18.06.2012 - July 2014 to September 2014 - the grievance of the appellant is that the amount of Rs.2,93,427/- was not sanctioned to the appellant in cash and instead, was directed to take re-credit of the said amount - HELD THAT:- Whatever the reasons may be for rejection of cash refund, it has to be seen that after the introduction of G.S.T., the said direction to take re-credit has become impractical for the appellant - The Tribunal in the case of VEER-O-METALS PVT LTD VERSUS COMMISSIONER OF CENTRAL TAX, BANGALURU SOUTH COMMISSIONERATE [2021 (4) TMI 117 - CESTAT BANGALORE] had considered a situation as to whether refund in cash can be allowed when credit cannot be availed by the assessee. As the appellant has been allowed to take re-credit and is not able to do the same due to the introduction of G.S.T., I am of the view that he has to be given refund of the said amount in cash - the appellant is eligible for refund of the amount of Rs.2,93,427/-. Appeal allowed - decided in favor of appellant.
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