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2018 (11) TMI 1218 - CESTAT CHENNAIRefund of service tax on inputs - inputs used for provision of export services - Rule 5 of CENVAT Credit Rules, 2004 - Held that:- Revenue has not disputed the payment of Service Tax on the input services used by the appellant for its export of service. From a perusal of Order-in-Original as also the impugned Order-in-Appeal, it is not their case that refund was denied because of violation compliance or violation of conditions of Rule 5 of CCR. The only reason for the denial of refund by the Revenue is on the allegation that the export proceeds were received by the appellant’s successor, i.e. realised by its successor at Italy - from the case of National Engg. Industries Ltd. Versus Commr. of C.EX., Jaipur [2007 (12) TMI 170 - CESTAT, NEW DELHI], it is clear that the receipt of export proceeds in Indian currency, in lieu of Foreign exchange, even makes it sufficient to be considerd as receipt of foreign currency, in India. Article 265 clearly rules that there cannot be collection of tax without authority to Law, so also, the revenue should justifiably prove its authority to reject refund and retain, when clearly the amount did not belong to it, but to another. Refund allowed - appeal allowed - decided in favor of appellant.
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