TMI Blog2016 (12) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... International (P) Ltd. Therefore, only on this ground that invoices are not in the name of the appellant, where the debit notes show direct correlation of the services provided by the service provider, refund of cenvat credit cannot be rejected. The matter, therefore, deserves to be remanded to the Original Adjudicating Authority, who will verify the documents and grant the refund accordingly. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ashok K. Arya, Member (Technical) Ms. Rinki Arora, (Advocate) for the Appellants Mr. Sanjay Jain, (AR) for the Respondent Per Ashok K. Arya: 1. M/s Karnawat International Pvt. Ltd. is in appeal against the order of Commissioner (Appeals) dated 27.01.2011 and 11.04.2011. 1.1 Appeal No. 790/2011 This appeal pertains to rejection of refund of ₹ 81,368/-, where Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be more than once for any quarter in calendar year. In other words, the appellant is not barred in filing refund claim, if claim is filed once for the period of one year, because it is certainly less than once in a quarter. In this regard CESTAT decision in the case of Western Cans Pvt. Ltd. vs CCE Mumbai-I 2011 (270) ELT 101(Tri. Mum) clearly holds that if refund is filed even once a year, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng bills the time limit of one year has exceeded and in those cases refund is time barred. 4.1 Therefore, the refund claims have to be examined by the Original Adjudicating Authority in the light of above findings and the matter is to be decided by him/ her within 4 months of receipt of this order. 5. In the case of Appeal No. 791/2011, the main reason of rejection of refund claim is that in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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