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2022 (4) TMI 201 - AT - Service Tax100% EOU - Rebate claim - rejection of rebate for the reasons that the appellant’s claim was time-barred - rejection also on the ground that some of the services on which CENVAT credit was claimed did not have nexus with the output services exported - rejection also on the ground that no declaration as required under Notification 12/2005 ibid. was filed and that request for considering the claim under Notification No. 5/2006-CE (NT) dated 14/03/2006 was beyond the scope of show-cause notice - time limitation - HELD THAT:- The rejection on the ground that the claim for rebate could not be considered afresh under Notification No. 5/2006 ibid. as submitted by the learned Senior Advocate, has already been addressed to in the appellant’s own case. It is found that for an earlier period, vide Order-in-Original No. 81/2008 dated 07/07/2008 the adjudicating authority himself had allowed the appellant’s similar claim under Notification No. 5/2006 ibid. when the initial application was under Notification 12/2005 ibid. and the adjudicating authority had granted partial refund. The matter had travelled up to the Tribunal and this Bench of the Tribunal vide its Final Order 21260/2016 dated 16/07/2014 had affirmed the above order of the original authority. The order of that Bench has become final without there being any further appeal. It is thus clear that when the Revenue has itself granted relief which was thereafter approved by a higher appellate authority, Revenue cannot take different stands for different years, which would amount to inconsistency - the rejection of conversion of refund claim into rebate is bad in law and unsustainable. Time Limitation - HELD THAT:- The reason for rejection namely, time bar, is also not sustainable since it is clear from the records that the appellant’s claim was within a period of one year from the end of the relevant quarter, which view has been expressed by the learned Larger Bench of the Tribunal in the case of CCE & CST, BENGALURU SERVICE TAX-I VERSUS M/S. SPAN INFOTECH (INDIA) PVT. LTD. [2018 (2) TMI 946 - CESTAT BANGALORE]. The appeal is allowed.
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