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2015 (6) TMI 955 - AT - Service TaxRefund claim - accumulated Cenvat Credit - whether the appellant, who is SEZ unit are eligible for refund of accumulated Cenvat Credit - Held that:- Refund under Rule 5 is admissible to the appellant. The matter was remanded only to examine the claim of the appellant with respect to the time limit involvement and it was also directed that if the refund claim is in time, to sanction the refund in accordance with law. The Ld. Commissioner (Appeals) has gravely mis-understood the order of this Tribunal [2012 (12) TMI 793 - CESTAT, MUMBAI] and he has again gone in merit and rejected the claim. Thus Ld. Commissioner (Appeals) has gravely erred in understanding findings of this Tribunal's order dated 30/8/2012 in the appellant's own case which clearly applied in the present case and accordingly appellants are entitled for the refund. The impugned order is set aside - Decided in favour of assessee.
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