2019 (5) TMI 1281

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....vocate for the Appellant Shri. B. Balamurugan, Authorized Representative for the Respondent ORDER By this appeal, the appellant has challenged the order of the first appellate authority who vide impugned order dated 23.08.2018, rejected the appeal thereby rejecting the refund claim of the appellant. 2. Today when the matter was taken up for hearing, Shri. R. Sai Prashanth, Ld. Advocate....

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.... of C.Ex., Cus. & S.T., BBSR-I Vs. M/s. Kunj Alloys Ltd. reported in 2017 (346) E.L.T. 275 (Tri. - Kolkata) as against the decision of the Hon'ble High Court noted by him in the case of Commr. of C.Ex., Bangalore-III Vs. M/s. Motherson Sumi Electric Wires reported in 2012 (278) E.L.T. 177 (Kar.) whereas, the Commissioner (Appeals) has rejected the refund claim by referring to the judgement in the ....

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....therwise, the appellant has complied with all the mandatory requirements of Notification No. 27/2012 ibid., but for the fact that there was delay in reversing the availed credit, which was nothing but a procedural requirement. 5. On going through the orders relied upon by the Ld. Advocate for the assessee, I find that this very Bench in the case of M/s. Synthesis Healthcare Services LLP Vs. The....

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....claimed be debited from the cenvat credit account, at the time of making the claim. However, as long as the availability and eligibility of the credits are not disputed, and in the event of the appellant satisfying all the other conditions laid out under the notification and when there is no dispute on the part of the exports of services and the subsequent receipt of proceeds in convertible foreig....