TMI Blog2018 (6) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... t credits under Rule 5 of the Cenvat Credit Rules, 2004 need to be refunded to them - Since substantial condition of Rule 5 and N/N. 27/2012-CE (NT) has been fulfilled by the exporter namely M/s Xander Advisors India Pvt. Ltd. refund is to be allowed - appeal dismissed - decided against Revenue. - Service Tax Appeal No. 50764 of 2018 (SM) - A/52129/2018-SM[BR] - Dated:- 5-6-2018 - Shri C.L. Mah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-appeal is not legal and proper in view of the fact that certain conditions of Rule 5 of Cenvat Credit Rules, 2004 and readwith Notification 27/2012- CE (NT) dated 18/06/2012 were not fulfilled by the exporter/assessee and therefore the Commissioner (Appeals) has been wrong in allowing their refund to the assessee M/s Xander Advisors India Pvt. Ltd. 3. I have heard both the sides and peruse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very aspect of refund in detail and I don t find that order-in-appeal is lacking in analysis on any of the requirements of Rule 5 of Cenvat Credit Rules, 2004 and Notification 27/2012. 5. It is also seen that the same issue of the same assessee has also come up before this Tribunal and same has been decided vide final order No. 58024-58026 of 2017 dated 09/10/2017, wherein it has been held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, of Rule 5 ibid. I find that this Tribunal in the case of CCE, Pune III vs. M/s Computer Land UK Ltd. 2015- TIOL 2122 CESTAT MUM., CCE, Pune III vs. M/s Computer Land UK Ltd. 2016 TIOL 443 CESTAT MUM., and CCE, Pune III vs. M/s Aam Services India Pvt. Ltd. 2016 (42) S.T.R. 760 (Tri. Mumbai) has allowed the refund claim on the identical set of facts, holding that req ..... X X X X Extracts X X X X X X X X Extracts X X X X
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