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2020 (7) TMI 116 - AT - Central ExciseRefund of CENVAT Credit - export of goods - input services or not - Outward Freight Charges i.e. Indian Customs Ports to foreign destination for transportation of export goods - HELD THAT:- The appellant have been exporting their goods and in context of export of goods they had claimed refund in respect of Input Services used in relation to the export of goods under Rule 5 of Cenvat Credit Rules, 2004 - It is obvious that the refund claim under Rule 5 is sanctioned only after ascertaining the admissibility of Cenvat Credit in respect of Input Service for which the refund is sought for. Therefore, the issue of admissibility of Input Service has been clearly examined by the refund sanctioning authority and the issue attained finality therefore, subsequently issue the Show Cause Notice on the same Input Service Credit is not proper and legal. Revenue cannot take two yard sticks, one for allowing the refund and other for allowing the Cenvat Credit. Time Limitation - HELD THAT:- The appellant have been filing the refund claim periodically from 2013 onwards in respect of the Input Service which is the subject matter in this case. Moreover appellant had been filing ER2 returns regularly. Therefore there is no suppression of fact on the part of the appellant, hence the demand is also hit by limitation. Appeal allowed - decided in favor of appellant.
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