2023 (1) TMI 917

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.... Shri Vinod Kumar, Authorized Representative for the Respondent ORDER Heard both sides and perused the records. 2. This appeal is directed against impugned order dated 28.02.2018 passed by the learned Commissioner (Appeals), CGST and Central Excise, Belapur. Vide the impugned order, the learned Commissioner (Appeals) has rejected the refund application filed by the appellant under Rule 5....

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....ty, since no bar is provided in the notification, there should not be any objection in allowing refund of credit of the past period in subsequent quarters. It is possible that during certain quarters, there may not be any exports and therefore the exporter does not file any claim. However, he receives inputs/input services during this period. To illustrate, an exporter may avail of Rs. 1 crore as ....

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....y be asked to file a declaration to the effect that they are exporting 100% of their services, and, only if it is noticed subsequently that the exporter had provided services domestically, the proportional refund to such extent can be demanded from him." 4. With regard to the establishment of nexus between the input services and the export of services, I find that the Department has not initiat....

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....dated 20.09.2019 passed in the case of TPG Capital India Pvt. Ltd. Vs Commissioner of CGST Mumbai East and Final Order No. A/87029/2019 dated 01.10.2019 passed in the case of M. Net Partner Technologies Pvt. Ltd. Vs Commissioner of CGST Mumbai East. The ratio laid down in the said orders of the Tribunal is to the effect that while granting the refund benefit under Rule 5 ibid read with the notific....