2021 (6) TMI 900

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....S. Ramani, Consultant for the Appellant 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 th....

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....Learned Consultant, appeared for the assessee-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 pe....

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....re or less similar issue has been addressed to by 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 ....

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....., Pune - 2016 (7) TMI 1175 - CESTAT, Mumbai) that for the 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 ....