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2016 (11) TMI 1101 - CESTAT AHMEDABAD

2016 (11) TMI 1101 - CESTAT AHMEDABAD - TMI - Refund claims - period of limitation - initially the refund claim was filed before the wrong authority - non-utilisation of Input Service Tax credit lying in balance on account of export of finished goods - Held that: - the issue is no more res integra being settled by the Hon’ble Gujarat High Court in the case of Commissioner of Central Excise Vs. AIA Engg Ltd. [2010 (9) TMI 555 - GUJARAT HIGH COURT] where it was held that The Tribunal has also reit .....

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rised Representative ORDER Per Dr D. M. Misra Heard both sides. 2. These appeals are filed against OIA-29-37/2009-BVR-/HKJ/COMMR-A-/AHD dt 16.12.2009 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) BHAVNAGAR. 3. Briefly stated facts of the case are that refund claims have been filed under Rule 5 of Cenvat Credit Rules on 09.5.2008 for the period July 2007 to January 2008; the said refund was on account of non-utilisation of Input Service Tax credit lying in balanc .....

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claim was rejected on 10th June, 2009, on the ground of time bar by the Asstt. Commissioner, Central Excise, Junagadh. Aggrieved, the Appellant preferred appeal before the Ld. Commissioner(Appeals), who in turn rejected their Appeal. Hence, the present Appeal. 4. The Ld. advocate submitted that the issue is no more res integra being settled by the Hon ble Gujarat High Court in the case of Commissioner of Central Excise Vs. AIA Engg Ltd. (21)STR.367 (Guj.). 5. The Ld AR for the Revenue reiterated .....

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ani and also gone through the orders passed by the authorities below. The Commissioner (Appeals) in his order has clearly observed that on verification of the records, it was found that first time, the respondent-assessee filed the refund claim to the Deputy Commissioner, Service Tax on 28-2-2008 with acknowledgement with proper authority in time i.e. within 60 days and fulfilled the condition in the Notification No. 41/07-S.T., dated 6-10-2007. He has, therefore, held that the respondent-assess .....

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