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TMI Blog2013 (7) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... on Pvt. Ltd against the Order in Appeal No. 232/S.Tax/D-II/2012 dated 05.12.2012. 2. Brief facts of the case are that the appellants are provider of Information Technology Software Services. They have filed refund application on 12.04.2010 for refund of Cenvat Credit for the period from July, 2009 to September 2009 under Notification No. 05/2006-CE dated 14.03.2006 issued under Rule 5 of the Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod July 2009 to September 2009, October 2009 to December 2009, and January 2010 to March 2010 were filed together on the same date i.e. 12.04.2010. It is not correct to say that the two refund applications for two quarters were not filed by them. He further submits that refund applications for the period July 2009 to September 2009 was rejected by the Department on the ground that service tax wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Assistant Commissioner. However it is finding given of the Commissioner (Appeal) that the refund claim for period July 2009 to September 2009 was submitted along with forwarding letter dated 12.04.2010 and there is receipt stamp of the Department on the same showing the receipt of the claim for July 2009 to September 2009 in the division office. The forwarding letter does not mention anyt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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