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2023 (7) TMI 52 - AT - Service TaxRefund of unutilized Cenvat credit accumulated in their Cenvat Account due to exports - calculation prescribed under the formula as per Rule 5 of Cenvat Credit Rules 2004 r/w notification No. 27/2012-CE(NT) for calculating the admissible refund - period July 2016 to September 2016 - HELD THAT - Identical issue of the Appellant herein for the immediate prior period i.e. April 2016 to June 2016 came up for consideration before the very same adjudicating authority 3-4 months prior to the passing of the Order-in-Original herein in which the said authority vide Oder-in-Original dated 15.2.2017 granted refund to the appellant as per the calculation they are claiming under rule 5 ibid. The said order-in-original has also been placed on record by the learned Chartered Accountant during the course of hearing. Time and again it has been held by the Tribunal that the revenue is not permitted to take contrary view on identical issue because if they are permitted to do so then the law will be in a state of confusion and will place the authorities as well as the assessees in a quandary. This contrary view of the very same adjudicating authority strengthens the submission of the appellant that they were not heard by the said authority before rejecting the refund partly. Applying the same on the facts of the instant matter the total/net Cenvat credit is Rs.11, 97, 619/- whereas the credit utilized by is Rs.4, 88, 130/- and if we deduct the credit utilized from the total Cenvat credit then the balance would be Rs.11, 97, 619 Rs.4, 88, 130 Rs.7, 09, 489/- which has been claimed by the appellant but rejected by both the authorities below. The lower authority has totally erred in deducting the utilized Cenvat credit i.e. Rs.4, 88, 130/- after getting the total refund amount i.e. Rs.8, 63, 743/- as per formula prescribed u/r. 5 ibid. The first appellate authority also seems to have decided the appeal mechanically without properly looking into the issue and also the submission of the appellant that they were not heard by the lower authority. The impugned order is set aside - Appeal allowed.
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