2021 (6) TMI 900

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....pellant Shri Arul C. Durairaj, Authorized Representative (A.R.) for the Respondent ORDER This appeal is filed by the assessee against the impugned Orders-in-Appeal Nos. 226, 227 & 228/2019 (CTA-II) dated 31.08.2019 passed by the Commissioner of Central Tax (Appeals-II): C.G.S.T. and Central Excise, Chennai. 2. The appellant had filed a refund claim of the unutilized input service credit availe....

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....see-appellant and Shri Arul C. Durairaj, Learned Departmental Representative, appeared for the Revenue. 4. Heard both sides, perused the documents placed on record and have also gone through the various decisions relied upon by the Learned Consultant for the appellant. 5.1 It is the case of the appellant that there was no inward remittance for the period from July 2016 to September 2016 and henc....

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....y the Learned Bench wherein also the appellant had clubbed its refund claims and the Bench had ruled as under: "17. As regard the issue that the refund for the period April to September, 2012 filed for six months it was observed that appellant though filed refund claim after six month but they have filed though one claim but it is for April to Jun 2012 and July to September, 2012, merely for the....

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....e purposes of refund, the CENVAT credit of any particular quarter will include the amount of brought forward credit as well from the earlier quarter. When this is the position of law, then denying the refund on the ground that the CENVAT Credit on input services was taken for the period before October 2016 while arriving at the total CENVAT Credit taken during the quarter October to December 2016,....