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M/s Sdg India Software Pvt. Ltd. Versus CCE & ST, Noida

2017 (9) TMI 628 - CESTAT ALLAHABAD

Refund of unutilised CENVAT credit - denial on the ground that the appellant has not submitted the Softex and the services are not exported by them - On 15/02/2010, a deficiencies memo was issued to the appellant to file all original documents and supporting documents, which when submitted were verified and were found on order - Held that: - As the deficiencies has been raised to the appellant has been replied by the appellant and found in order, therefore, there is no question for the Adjudicat .....

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te for the Appellant Shri Mohd. Altaf, Authorized Representative (DR) for the Respondent ORDER Per. Ashok Jindal The appellant is in appeal against the impugned order, wherein refund claim has been rejected by the authorities below. 2. The brief facts of the case are that the appellant being an exporter of software and having unutilised accumulated Cenvat credit in Cenvat credit account and filed refund claim under Rule 5 of Cenvat Credit Rules, 2004 on 2nd March 2009 and 19th May, 2009 for unut .....

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the Commissioner (Appeals), who remanded matter back to the Adjudicating Authority. Again, the appeal was filed before the Commissioner (Appeals) who hold that as the appellant has not submitted the Softex and the services are not exported by them, therefore, the refund claim is rejected. Aggrieved by the said order, appellant is before me. 3. Heard the parties. 4. I find that in this case, refund claims were filed on 2nd March, 2009 and 19th May, 2009. To entertain the refund claim the deficie .....

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A-10, Sector-2, NOIDA. Please refer to above Order-in-Appeal. In this context it is hereby informed that afresh hearing is being provided to you at 15:00 hrs on 22.02.2010. You are requested to appear before the Assistant Commissioner, Central Excise Division, Noida-I having his office at E-5 Sector-I Noida on stipulated date and time along with all original documents & O-I-O 12.01.2010 relied in support of your defence failing which case will be decided on its merits and on the basis of rec .....

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