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M/s Global Advertisement Services Pvt Ltd Versus Commissioner of Central Excise, Service Tax Cell

2015 (6) TMI 955 - CESTAT MUMBAI

Refund claim - accumulated Cenvat Credit - whether the appellant, who is SEZ unit are eligible for refund of accumulated Cenvat Credit - Held that:- Refund under Rule 5 is admissible to the appellant. The matter was remanded only to examine the claim of the 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 Trib .....

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pellant : Prasad Paranjape, Adv. For the Respondent : Shri A B Kulgod, Asst. Commissioner (AR) ORDER Per: Ramesh Nair: These two appeals are directed against Order-in-Appeal No. PIII/RP/09-10/2013 dtd. 14/1/2013 passed by the Commissioner (Appeals-III) Central Excise, Pune, wherein Ld. Commissioner (Appeals) rejected the appeal of the appellant. The issue involved in this case is whether the appellant, who is SEZ unit are eligible for refund of accumulated Cenvat Credit in respect of input used .....

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ir appeal deserve to be allowed. 3. On the other hand, Shri. A.B. Kulgod, Ld. Asst. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both the sides and perused the record. 5. I have read the order of this Tribunal in the appellant's own case as reported in - ST/538/2012. Relevant para of the judgment is reproduced below: 5. In this case there is no dispute about the fact that the appel .....

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ar that the appellant is eligible for refund of service tax paid which was not required to be paid under section 11B of the Act itself, provided that the appellant has filed the refund claim within the prescribed time-limit and the bar of unjust enrichment does not apply. In the instant case, as the appellant has exported the output service, hence the principle of unjust enrichment does not apply. Therefore, the only point that needs to be seen is whether the appellant has made the refund claim .....

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