TMI Blog2015 (6) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant with respect to the time limit involvement and it was also directed that if the refund claim is in time, to sanction the refund in accordance with law. The Ld. Commissioner (Appeals) has gravely mis-understood the order of this Tribunal [2012 (12) TMI 793 - CESTAT, MUMBAI] and he has again gone in merit and rejected the claim. Thus Ld. Commissioner (Appeals) has gravely erred in understa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igible for refund of accumulated Cenvat Credit in respect of input used in the out put service which were exported in terms of Rule 5 of Cenvat Credit Rules, 2004. 2. Shri. Prasad Paranjape, Ld. Counsel for the appellant submits that issue involved in the present case has already been decided by this Tribunal in the appellant's own case reported in - ST/538/2012. He submits that despite the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tput service which has been exported. Further, the appellant is also registered with the service tax authorities under the category of 'Business Auxiliary Service'. As clarified by the Board in the Circular no. 105/8/2008 dated 16.09.2008 it is for the jurisdictional Excise/Service Tax authorities to deal with the refund claims filed by the SEZ units. Therefore, it is very clear that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to examine the claim of the appellant with respect to the time-limit involved and if the refund claim is in time, to sanction the refund in accordance with law. 7. Thus, the appeal is allowed by way of remand. From the above clear findings of this Tribunal it has been conclusively held that refund under Rule 5 to the SEZ unit is admissible. The appellant produced the said judgment before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d he has again gone in merit and rejected the claim. Thus Ld. Commissioner (Appeals) has gravely erred in understanding findings of this Tribunal's order dated 30/8/2012 in the appellant's own case which clearly applied in the present case and accordingly appellants are entitled for the refund. The impugned order is set aside and appeals of the appellants are allowed with consequential rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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