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2016 (12) TMI 1233 - CESTAT MUMBAIRefund claim - quantification of refund amount - Rule 5 of the Cenvat Credit Rules, 2004 read with N/N. 27/2012-CE(NT) dated 18/6/2012 - quantum made on the basis of export turnover of April 2012 to June, 2012 - Held that: - services related to invoice dated 6/4/2012 was already considered as export of service in the quarter January to March, 2012, therefore the same can neither be taken in total turnover nor in export turnover for the period April to June, 2012 - refund should be allowed of 30,17,233/-. Time bar - Held that: - since the respondent has not claimed the refund related to invoice dated 6/4/2012 in the quarter April to June, 2012 there is no question of refund getting time bar. The respondent is correctly entitle for the refund of ₹ 30,56,748/- but the total turnover and export turnover applied by the Adjudicating authority as well as the Commissioner(Appeals) was wrong - appeal allowed partly in favor of appellant.
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