2019 (6) TMI 565

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 03.12.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is engaged in Export of Services under the category of 'Information Technology Software Ser....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cted the refund claim. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) who also rejected the appeal of the appellant. 3. Heard both the parties and perused the records. 4. Learned Counsel for the appellants submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law and bindi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uld be filed. She further submitted that the appellant had filed NIL TRAN-1 Return under GST and had not carried forward any input credit. They have also submitted the duly signed copy of the same with the Department. She fairly conceded that the CENVAT credit balance at the end of the quarter and the CENVAT credit balance at the time of filing of refund claim was Rs. 5,13,086/- and she has restri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thority. 5. On the other hand, Learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that as far as refund of Rs. 5,13,086/- is concerned, the appellant is entitled to the same as per the CENVAT credit balance at the time of filing the refund claim which both the authorities have also fairly conceded that th....