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2023 (3) TMI 571 - AT - Service TaxRefund of service tax paid on input services - export of services - April 2016 to September 2016 and October 2016 to March 2017 - Rule 5 of CENVAT Credit Rules, 2004 - HELD THAT:- When the CENVAT Credit is availed by the assessee so long as the same has not been recovered by proceedings initiated by invocation of Rule 14 of CENVAT Credit Rules 2004, such credit remains on the books of accounts of the assessee and he can utilize the same in the manner provided by law. In the present case, the appellants had exported the services and, therefore, were eligible for refund of unutilized CENVAT Credit. The appellants were entitled for refund of Rs.23,73,694 claimed by them for the period from April 2016 to March 2017 - Appeal allowed.
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