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2018 (4) TMI 26 - CESTAT MUMBAIRefund of accumulated CENVAT credit - time limitation - rejection on the grounds viz the appellant has received all the export proceeds in month of July, which is not during the claim period i.e. April-June 2012 and also on the ground that no export of service is involved in the present case - Held that: - the original authority has passed the order without complying with the principles of natural justice and therefore, the order passed is contrary to the principles of natural justice and is bad in law. Board vide its Circular No.120/01/2010-ST dt. 19/01/2010 has clarified in para 3.3 that in the case of service providers exporting 100% of its services, such disputes should not arise and refund of CENVAT credit irrespective of when he has taken the credit, should be granted if otherwise in order. Rejection of refund not justified - appeal allowed - decided in favor of appellant.
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