Tribunal grants refund appeal, citing timing rules. Part claim rejected due to invoice mismatch.

The Tribunal allowed the appeal filed by M/s Kolektor Technologies India Pvt. Ltd., setting aside the rejection of a refund claim amounting to Rs.1,35,893. The rejection was based on the timing of input invoices and payments. The Tribunal relied on a previous case and a Circular by CBEC, allowing refunds for past periods in subsequent quarters. However, another part of the refund claim worth Rs.8,676 was rightly rejected as the invoices were not in the appellant's name. The appeal was partly allowed, granting the Rs.1,35,893 refund claim but denying the Rs.8,676 claim due to invoice discrepancies.

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Issues:
1. Rejection of refund claim based on the date of input invoices and payment.
2. Rejection of refund claim due to invoices not being in the name of the appellant.

Analysis:
1. The appeal was filed against the rejection of refund claims by M/s Kolektor Technologies India Pvt. Ltd. The rejection was based on the grounds that the input invoices were dated prior to the claimed period and the payments to input service providers were also made before the claimed period. The Tribunal referred to a previous case (CCE Vs. Chamundi Textiles) where it was held that there is no bar in allowing the refund of Cenvat credit pertaining to a period prior to the refund period claimed by the appellant. The Tribunal relied on a Circular by CBEC that supported the quarterly filing of refund claims without any objection, allowing refunds for past periods in subsequent quarters. Consequently, the Tribunal set aside the findings of the Commissioner (Appeals) and allowed the refund claim amount of Rs.1,35,893.

2. Another part of the refund claim amounting to Rs.8,676 was rejected as the invoices were not in the name of the appellant but in the name of M/s Niranjan Seshadri. The Tribunal upheld the lower authority's decision to deny the refund for the Cenvat credit related to these invoices since they were not in the name of the appellant. Therefore, this portion of the refund claim was rightly rejected, and the findings of the Commissioner (Appeals) on this issue were upheld. The appeal was partly allowed, with the refund claim amount of Rs.1,35,893 being granted while the claim of Rs.8,676 was denied due to the invoices not being in the name of the appellant.

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