https://www.taxtmi.com/caselaws?id=339968 Refund under Rule 5 of the Cenvat Credit Rules, 2004 was unavailable for an amount mistakenly paid on import of hardware material, because that provision applies to refund of CENVAT credit linked to exported goods or services and no taxable service was involved. The claim also could not be sustained under section 11B of the Central Excise Act, 1944, as that route was not pursued. Rejection of the refund claim was therefore upheld. However, Notification No. 27/2012-CE (N.T.) permits the claimant to take back credit of the amount not sanctioned when the refund allowed is less than the amount claimed. en-us Wed, 07 Dec 2016 00:00:00 +0530 Mon, 06 Nov 2017 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339968 Refund under Rule 5 of the Cenvat Credit Rules, 2004 was unavailable for an amount mistakenly paid on import of hardware material, because that provision applies to refund of CENVAT credit linked to exported goods or services and no taxable service was involved. The claim also could not be sustained under section 11B of the Central Excise Act, 1944, as that route was not pursued. Rejection of the refund claim was therefore upheld. However, Notification No. 27/2012-CE (N.T.) permits the claimant to take back credit of the amount not sanctioned when the refund allowed is less than the amount claimed. Case-Laws Service Tax Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339968