TMI Blog2009 (4) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... . Said refund claim was rejected by adjudicating authority on ground that refund of service tax paid on input service was admissible only from 14.3.2006 as provided under Notification No. 5/2006-CE(NT) and not for period prior to it. Commissioner (Appeals) upheld the order. In the light of the decision of Fibres & Fabrics International (P.) Ltd. v. Commissioner of Customs (Appeals) 2009 -TMI - 335 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is a 100 per cent EOU engaged in the manufacture and export of Readymade garments. They had filed a refund claim for Rs. 16,29,850 for the period from April, 2005 to March, 2006 under rule 5 of the Cenvat Credit Rules, 2004 for the refund of unutilized Cenvat credit of Service Tax paid. The said refund claim was rejected by the Adjudicating Authority on the ground that refund of Service Tax pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. v. CCE [2009] 21 STT 394 (Ahd. - CESTAT); (d) Caliber Point Business Solutions Ltd. v. CCE [2009] 18 STT 160 (Mum. - CESTAT). 5. The learned DR reiterated the impugned order. 6. On a very careful consideration of the issue, we find that in the case of Fibres Fabrics International (P.) Ltd. (supra), this Bench, on the same issue, held the following :— "9. On a very careful consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order. Moreover, the Commissioner himself in an earlier order had taken a different view and that order has not been appealed against. The same has reached finality. In these circumstances, the impugned order has no merits, the same is set aside. We allow the appeals with consequential relief." (p. 155) 7. As the issue is squarely covered by the decision of this Bench, we allow the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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