2023 (5) TMI 439

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....ed Representative for the Respondent ORDER Per: Anil G. Shakkarwar Brief facts of the case are that the appellant are the exporter of service in the nature of Information Technology Software Service. For the quarter from April 2017 to June 2017 appellant had accumulated CENVAT Credit of around Rs. 12 crores. The appellant filed claim for refund of the same under the provisions of Notificatio....

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.... notice invoking Rule 14 of CENVAT Credit Rules, 2004 proposing denial of availment of the said credit and therefore, rejection of the refund was not in accordance with law. He has also submitted that time and again this Tribunal has held that so long as CENVAT Credit remain on the books of accounts, the same when gets accumulated due to export, refund of the same cannot be rejected. 3. Learned A....