https://www.taxtmi.com/caselaws?id=336588 The Member (Judicial) ruled in favor of the Respondent in a dispute over a refund claim under Rule 5 of the Cenvat Credit Rules, 2004. The Member determined that the disputed transaction had already been accounted for in a previous quarter and should not be included in the export turnover for the subsequent quarter. Consequently, the Respondent was entitled to the refund amount claimed, with adjustments to the calculation methodology. Additionally, the Member clarified that the refund claim was not time-barred as it related to a transaction previously refunded in another quarter. The appeal was resolved in favor of the Respondent on 26/05/2016. en-us Thu, 26 May 2016 00:00:00 +0530 Sat, 24 Dec 2016 07:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336588 The Member (Judicial) ruled in favor of the Respondent in a dispute over a refund claim under Rule 5 of the Cenvat Credit Rules, 2004. The Member determined that the disputed transaction had already been accounted for in a previous quarter and should not be included in the export turnover for the subsequent quarter. Consequently, the Respondent was entitled to the refund amount claimed, with adjustments to the calculation methodology. Additionally, the Member clarified that the refund claim was not time-barred as it related to a transaction previously refunded in another quarter. The appeal was resolved in favor of the Respondent on 26/05/2016. Case-Laws Service Tax Thu, 26 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336588