2017 (9) TMI 445

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....rder-in-Appeal No. 25/2014-15 (H-lll) CE, dt. 26.06.2014 2.   Heard both sides and perused the records. 3.   On perusal of records, I find that the issue that falls for consideration is regarding refund claim filed by appellant in respect of unutilised cenvat credit for the quarter July to September 2012. The  said refund claim was rejected for the period July and August....

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.... claim was filed on 30.08.2013 for the exports   made by them during the period July to September 2012 and claimed   the refund for the balance cenvat credit availed. Lower authorities have sanctioned the refund claim partly as eligible and rejected partly on limitation and part by holding the appellant to avail the cenvat credit on input and input services for earlier periods.....

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....ve the services nor there is any limitation for availing cenvat credit during the relevant period in question. I fine that this issue has also been decided by the Tribunal in the case of K Line Ship Management (India) Pvt. Ltd [2017-TIOL-2406-CESTAT-MUM] in paras 4 & 5, wherein it has been held that unless the assessee is  issued a show cause notice for denial of cenvat credit availed under C....