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TMI Blog2014 (6) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... laiming rebate in respect of export of services. The two schemes are totally different and the procedure prescribed and the conditions to be fulfilled for claim of cash refund of accumulated Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004 and for claiming rebate in respect of export of services in term of Rule 5 of the Export of Service Rules, are totally different. The lower Authorities mixed up the two issues. In this case it was required to be seen as to whether the procedure prescribed under Notification No. 5/06-CE(NT), issued under Rule 5 of Cenvat Credit Rules, 2004 has been followed and the conditions prescribed in this Notification have been fulfilled. Notification No. 12/05-ST issued under Rule 5 of the Export of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No.5/06-CE(NT) issued under this rule was considered by the Jurisdictional Assistant Commissioner, who vide Order-in-Original dt. 04.4.08 rejected the refund application on the ground that the appellant have not followed the procedure prescribed under Notification No. 12/05-ST, issued under Rule 5 of the export of service rules 2005 and accordingly did not fulfill the conditions of the Notification No.5/06-CE(NT) issued under Rule 5 of Cenvat Credit Rules, 2004. The appeal against this order of Jurisdictional Assistant Commissioner was dismissed by the Commissioner (Appeals) vide order-in-appeal dt. 23.09.08, against which this appeal has been filed. 2. Heard both the sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for refund of accumulated Cenvat Credit terms of Rule 5 of the Cenvat Credit Rules, 2004 for which the Notification No. 5/06-CE(NT), issued under this rule, prescribes the condition to be fulfilled and the procedure to be followed. The Notification No. 12/05-ST issued under Rule 5 of the Export of service Rules 2005, prescribes the conditions to be fulfill and procedure to be followed for claiming rebate in respect of export of services. The two schemes are totally different and the procedure prescribed and the conditions to be fulfilled for claim of cash refund of accumulated Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004 and for claiming rebate in respect of export of services in term of Rule 5 of the Export of Service Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
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