2009 (11) TMI 615

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.... Ravi Rajendran, JDR, for the Respondent. [Order]. - Vide the impugned order the Commissioner (Appeals) confirmed disallowance of credit of tax paid on input services by the appellants for a total amount of Rs. 29,621/- (Rs. 3,389/- for June, 2007; Rs. 5675/- for July, 2007 and Rs. 20,557/- for August, 2007) and demand of the same on the ground that there was no proper document evidencing payme....

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....t turn over of the appellants for computation of admissible refund of input service credit by ignoring clearance to SEZ as the goods had not been physically exported. The learned Counsel relies on the decision of the Tribunal in the case of NBM Industries v. CCE, Rajkot [2009 (94) RLT 367 (CESTAT-Ahmd.) = 2009 (246) E.L.T. 252 (Tri.-Ahmd.)] wherein the Tribunal allowed refund of accumulated credit....