https://www.taxtmi.com/highlights?id=60866 Refund of CENVAT Credit - The appellants have claimed the refund in respect of the input service used in relation to export of finished goods, therefore, the refund is correctly governed by Rule 5 read with Notification No. 27 of 2012-CE(NT), therefore, rejection of refund referring to Notification 41/2007-ST is absolutely incorrect being not relevant. - even if the document is bearing the name and address of the Mumbai office, only on this ground, refund cannot be rejected since service is attributed to the appellant’s factory. - AT en-us Fri, 10 Dec 2021 11:35:53 +0530 Fri, 10 Dec 2021 11:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60866 Refund of CENVAT Credit - The appellants have claimed the refund in respect of the input service used in relation to export of finished goods, therefore, the refund is correctly governed by Rule 5 read with Notification No. 27 of 2012-CE(NT), therefore, rejection of refund referring to Notification 41/2007-ST is absolutely incorrect being not relevant. - even if the document is bearing the name and address of the Mumbai office, only on this ground, refund cannot be rejected since service is attributed to the appellant’s factory. - AT Highlights Central Excise Fri, 10 Dec 2021 11:35:53 +0530 https://www.taxtmi.com/highlights?id=60866