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2010 (4) TMI 450 - AT - Service TaxRefund - The dispute has arisen in respect of refund claims filed by the assessee under the provisions of Rule 5 of Cenvat Credit Rules 2004 in respect of three months namely June, July and August 2007. Not necessary that refund should be filed in same month when credit taken. Commissioner allow the appeal filed by revenue contending that no refund was admissible to the assessee in view of the fact that Cenvat Credit was not taken on the goods in the month in which claim as made.
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