2019 (5) TMI 1291

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....r the Appellant Shri. L. Nandakumar, Authorized Representative for the Respondent ORDER Brief facts are that the appellants are engaged in the export of services and they filed refund claim under Rule 5 of the CENVAT Credit Rules ('CCR' for short), 2004 for refund of unutilized credit. The refund claim was filed under Rule 5 of the CCR, 2004 read with Notification No. 27/2012-CE (NT) date....

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....y requires the assessee to debit the amount in their accounts. He relied upon the decision in the case of Commissioner of Central Excise, Pune-III Vs. M/s. Bora Agro Foods reported in 2015 (11) T.M.I. 1338 (Tri. - Mum.). 3. Ld. AR Shri. L. Nandakumar appearing on behalf of the respondent supported the findings in the impugned order. 4. Heard both sides. 5. The only issue on which the refu....