2018 (8) TMI 620

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....ndent ORDER Per: S.K. Mohanty The issue involved in both the appeals is identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. Denial of refund claim filed under Rule 5 of the Cenvat Credit Rules, 2004 is the subject matter of present dispute. The authorities below have rejected the refund claim filed by the appellant on the ground ....

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....nd should be processed and considered on the basis of formula prescribed under the said Rule. The relevant clarification issued by TRU is extracted herein below:- "F. Cenvat Credit Rules, 2004: F.1. Simplified Scheme for refunds: 1. A simplified scheme for refunds is being introduced by substituting the entire Rule 5 of Cenvat Credit Rules, 2004. The new scheme does not require the kind o....

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....orities below have denied the refund benefit mostly on the ground that there is no nexus between input services and output service provided by the appellant, I am of the view that matter should go back to the original authority for consideration of the provisions of the amended Rule 5 read with TRU letter dated 16.03.2012 and thereafter, to determine whether the appellant is eligible for the benef....