TMI Blog2017 (1) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... rued refund of the respective quarter. The calculation should not deprive the appellant from the relief admissible in the respective quarter giving due regard to the spirit of the Board circular. The authority should also keep in mind that in Cenvat credit jurisprudence, there is one-to-one relation and indefeasible right undeniable as has been held in the case of Collector of Central Excise, Pune ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the above Circular through para 3.3. thereof reading as under:- 3.3 Quarterly refund claims [para 2(d) above]: As regards the quarterly filing of refund claims and its applicability, since no bar is provided in the notification, there should not be any objection in allowing refund of credit of the past period in subsequent quarters. It is possible that during certain quarters, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service providers exporting 100% of their services, such disputes should not aise and refund of Cenvat credit, irrespective of when he has taken the credit/ should be granted if otherwise in order. Such exporters may be asked to file a declaration to the effect that they are exporting 100% of their services, and, only if it is noticed subsequently that the exporter had provided services domestical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular above, as well as the decision of the Tribunal aforesaid, the authority should re-calculate the refund admissible to the appellant taking into consideration the carried forward refundable amount as well as accrued refund of the respective quarter. The calculation should not deprive the appellant from the relief admissible in the respective quarter giving due regard to the spirit of the Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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