TMI Blog2008 (3) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 - Shri M.V. Ravindran, Member (Judicial) [Order]- These two appeals are directed against the order-in-appeal No.SRK/355 356/Bel/2007 dated 14/09/2007. 2. The issue in this case is rejection of refund claim filed by the appellants. The appellant is engaged in export of taxable services and availed the Cenvat credit on the inputs stage services. Refund claim was sought to be rejected by the lower authorities on the ground that provisions of Rule 5 of the Cenvat Credit Rules 2004 came into effect from 14/03/2006. Hence no export services, which took place prior to 14/03/2006 could be considered for refund claim under the substituted provisions of Rule 5 of Cenvat Credit Rules, 2004. 3. Heard both sides and perused reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uggests or says, that it will apply for exports made after 14/03/2006. Hence any claim filed on or after 14/3/2006 which satisfies other requirements of the rules an notification issued there under cannot be turned down on a ground which is not a condition or requirement of the rule or notification. A statute cannot be treated retrospective merely because it relates to the past action. A statute which takes away or impairs vested rights acquired under existing laws, or creates a new obligation or imposes a new duty, or attaches a new disability in respect of transaction already past alone is called a retrospective legislation. The position that a prospective benefit under a statutory provision is measured by or depends on antecedent facts d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order holding otherwise liable to be set aside and I do so. 8. Accordingly, the impugned order is set aside. At the same time, the refund claim of the appellants has to be seen whether or not it satisfies the conditions laid down in Notification No.05/2006. Since both the authorities have rejected the refund claim filed only on the ground of the non-applicability of the Rule 5. In the interest of justice I find it fit, to send the matter back to the lower authorities for a limited purpose, as to whether the appellants have fulfilled the conditions as laid down by Notification No.5/06 and if they have done so, the refund claimed should be granted. Appeal is disposed off as directed above. (Dictated in Court) - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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