https://www.taxtmi.com/caselaws?id=263151 Refund of accumulated Cenvat credit under Rule 5 was allowable where exported services and use of the relevant input services were established, and the refund was not claimed twice. Prior acceptance of refunds for earlier periods on the same activity, together with the absence of any dispute at the stage of credit availment, meant the Revenue could not later deny refund by objecting that the exported activity was described differently in the refund papers. The substantive entitlement prevailed over the form of description, and the assessee succeeded. en-us Thu, 14 Aug 2014 00:00:00 +0530 Thu, 27 Aug 2015 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263151 Refund of accumulated Cenvat credit under Rule 5 was allowable where exported services and use of the relevant input services were established, and the refund was not claimed twice. Prior acceptance of refunds for earlier periods on the same activity, together with the absence of any dispute at the stage of credit availment, meant the Revenue could not later deny refund by objecting that the exported activity was described differently in the refund papers. The substantive entitlement prevailed over the form of description, and the assessee succeeded. Case-Laws Service Tax Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263151