2017 (3) TMI 471

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant Shri Jude Joseph, AC (AR), For the Respondent Order Appellants are 100% EOU engaged in the Information & Technology Service and are exporting e-output service. Appellant filed refund claim of Rs. 28,02,400/- under Rule 5 of the Cenvat Credit Rules, 2004. Original authority vide an order dt. 24.6.2014 sanctioned an amount of Rs. 24,80,801/-, however, rejected the claim of Rs. 3,2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ngapore. He also draws my attention to para-7 of the impugned order where Commissioner (Appeals) has noted that, the argument of the appellant for refund of amount paid by mistake of law is liable to refunded to them, cannot be said to be without merit. However, Commissioner (Appeals) has held that such refund should be through regular refund route provided under Section 11B of the Central Excise ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... refund claim in question had been filed under Rule 5 of the Rules, which is a beneficial provision for allowing cenvat credit for manufacturers who cleared final product or intermediate product for export without payment of duty under bond etc. or service provider which provides taxable service which is exported without payment of service tax, This being so, having made the claim under Rule 5 ibi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt of amount not sanctioned. The said sub-clause reads as follows : 2. Safeguards, conditions and limitations. - Refund of CENVAT Credit under rule 5 of the said rules, shall be subjected to the following safeguards, conditions and limitations, namely :- ... .... .... (i) In case the amount of refund sanctioned is less than the amount of refund claimed, then the claimant may take back the....