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2020 (4) TMI 344 - AT - Service TaxRefund of the unadjusted cenvat credit - time limitation for such adjustment - Rule 6(3) of CCR - HELD THAT:- The Court below have erred in denying the refund to the appellant. The appellant have bonafidely taken credit under Rule 6(3) of Service Tax Rules on account of service not provided, as they have refunded amount to their customers including the service tax on cancellation of purchase agreement. Admittedly Revenue has never objected to taking credit by the appellant under the scheme of the Service Tax Rules. Further, Section 142(5) of CGST Act, 2017 specifically provided for refund of tax paid during Service Tax regime in respect of services not provided, to be paid or disbursed in cash. The appellant is held entitled to refund of the unadjusted credit lying in their cenvat credit register, as also reflected in their ST-3 return as on 30.06.2017. The adjudicating authority is directed to disburse the refund amount within a period of two months from the date of receipt of copy of this order alongwith interest as per Rules - appeal allowed.
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