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2018 (11) TMI 413 - AT - Central Excise100% EOU - refund of accumulated CENVAT Credit - case of appellant is that no show cause notice has been issued to the appellant to deny cenvat credit on inputs/input services in question, the refund claim cannot be rejected - extended period of limitation - Held that:- It is admitted the position that no show cause notice has been issued to the appellant either for denial of cenvat credit on inputs and input services or for rejection of refund claim. After adjudication, the revenue cannot take law in their hand to issue the show cause notice by invoking extended period of limitation. Therefore, understanding by law by departmental officer is misconceived. Admittedly, no show cause notice has been issued to deny cenvat credit on inputs and input services in question, the denial of rejection of refund claim does not arise as held by this Tribunal in the case of Verisign Services India Pvt. Ltd. [2018 (2) TMI 927 - CESTAT, BANGALORE] - the appellant is entitled for refund claim in dispute and accordingly the adjudicating authority is directed to sanction the refund claim of the appellant within 30 days of the date of receipt of this order - appeal allowed - decided in favor of appellant.
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