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2015 (2) TMI 1009 - AT - Central ExciseDenial of refund claim - Cash refund of accumulated CENVAT Credit - refund claims were disallowed on the ground that the CHA services and courier services are not eligible for Cenvat credit and secondly the export proceeds have not been received by the appellant - Held that:- There is no dispute that the refund amount under Rule 5 of the Cenvat Credit Rules, 2004 which have been disallowed is in respect of the Cenvat credit availed in respect of CHA service availed for export of the goods and courier service availed in connection with manufacturing business of the appellant company. The department has denied the refund claims on the ground that the Cenvat credit in respect of these two services is not admissible. However, this issue stands decided in appellant's favour in the appellant's own case by the Commissioner (Appeals) in previous case. In view of this, the first ground on which the refund claims have been denied would no longer be valid. As regards the other ground for denial of the refund claims that the sale proceeds in respect of goods exported have not been received, it is seen that this condition is neither there in Rule 5 of the Cenvat Credit Rules nor this condition has been prescribed in the Notification No. 5/2006-CE (NT) issued under Rule 5 of the Cenvat Credit Rules. In view of this, the denial of refund claim on the ground that the export proceeds have not been received is not sustainable. - impugned order is not sustainable. The same is set aside. - Decided in favour of assessee.
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