2017 (1) TMI 1319

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....r Learned counsel submits that granting of refund of unutilized Cenvat credit in respect of the input service availed by an exporter of service is mandate of the law through Circular Noel 20/01/2010-ST, dated 19.01-2010, CBE&C examining the difficulties of the exporters without depriving the exporter of service claiming of the refund of unutilized Cenvat credit allowed to carry forward the same t....

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....ter, when exports of Rs. 50 lakh and domestic clearances of Rs. 25 lakh are made. The exporter should be permitted a refund of Rs. 66 lakh (as his export turnover is 66% of the total turnover in the quarter) from the Cenvat credit of Rs. 1 crore availed in April-June quarter. The illustration prescribed under para 5 of the Appendix to the notification should be viewed in this light. However, in ca....

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....ssioner (Appeals) who passed the order on 28.12.2015 had not gone through the principle laid down in that order, so also, the adjudicating authority failed to follow the said principle. 3. Revenue confirms that there is no appeal sought by Revenue against the order of the Tribunal in the case of Imcola Export Ltd (supra). 4. In view of the settled position of the refund aspect by the Circular ab....