2018 (2) TMI 481

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..... equirements of said Rule 5 cannot be refused to be refunded - appeal dismissed - decided against Revenue. - ST/70477/2017-ST[SM] - A/1830/2017-SM[BR] - Dated:- 27-10-2017 - Mr. Anil G. Shakkarwar, Member (Technical) for Appellant: Shri Pawan Kumar Singh (Supdt) AR for Respondent: Shri Utkarsh Malviya (Advocate) Per: Anil G. Shakkarwar The present .....

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..... riginal dated 04.03.2016. The Original Authority rejected the refund of ₹ 20,84,557/-. Aggrieved by the said order appellant preferred appeal before Commissioner (Appeals). The learned Commissioner (Appeals) through impugned Order-in-Appeal has held that there was no merit in the stand taken by Original Authority in disallowing the refund and allowed the appeal. Aggrieved by the said order R .....

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..... refunded. He has relied on Final Order No. 71088/2017 dated 14.09.2017 passed in the case of Commissioner of Customs, Central Excise Service Tax, Noida vs. M/s State Street HCL Services (India) Pvt. Ltd. wherein this Tribunal has held that at the time of availment of Cenvat Credit the credit was not disputed and, therefore, the refund claim cannot be denied. 6. Having considered the rival con .....

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