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M/s Crest Animation Studios Ltd. Versus Commissioner of Central Excise, Mumbai-II

2016 (11) TMI 939 - CESTAT MUMBAI

Refund claim - N/N. 12/2005-ST dated 19.04.2005 - rebate of the whole of Excise duty on excisable inputs or the whole of the Service Tax on the services used of providing taxable output service which is exported - non-filing of requisite declaration .....

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May, 2009 i.e. before the adjudication order was passed. We find from the records that both the lower authorities have not considered the issue of eligibility of the refund claim and have rejected the refund claim only a procedural lapse. The Tribun .....

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laration under N/N. 12/2005-ST is merely a procedural requirement, and if there is any delay and same can be condoned and the refund claim is to be processed if otherwise eligible. The ratio of decision of the Tribunal is squarely applicable in this .....

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/10-Mum - A/87084/16/STB - Dated:- 30-3-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) None for Appellant Shri S.N. Nair, E.O. (A.R.) for Respondent ORDER This appeal is filed against the Order-in-Appeal No. 100/ .....

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ntative, who reiterates the findings of the lower authorities. 4. On perusal of the records, it transpires that the issue involved in this case is regarding the refund claims filed by the appellant under Notification No. 12/2005-ST dated 19.04.2005 a .....

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also excisable inputs while providing taxable output services and the same are exported. Both the lower authorities have rejected the refund claim only on the ground that the appellant herein has not filed requisite declaration with the Assistant or .....

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09 which is within time and they filed declaration as required under Notification No. 12/2005-ST subsequently i.e. on 7th May, 2009 i.e. before the adjudication order was passed. We find from the records that both the lower authorities have not consi .....

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