2015 (5) TMI 453

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..... The appeal arises from Order-in-Appeal No. PUN-EXCUS-003-APP-202-13-14 dated 01/07/2013 passed by the Commissioner of Central Excise (Appeals), Pune-III Commissionerate. 2. Vide the impugned order, the learned lower appellate authority has rejected the refund claim of the appellant in respect of service tax paid on input services which were used in export of the output services for an amount of .....

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..... has been done much before the export took place and, therefore, the subsequent approval or the administrative delay in grant of approval cannot affect the vested right accrued to the appellant. Therefore, the rejection of the refund claim vide the impugned order on the ground of obtaining approval belatedly is clearly unsustainable in law. He would also draw support from the order of this Tribunal .....

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..... as made subsequently and, thereafter, the approval was granted. In these situations, the delay in obtaining the approval cannot be considered as a mere procedural infraction but would affect the entitlement to the exemption. Accordingly, he pleads for sustaining the impugned order. 5. I have carefully considered the submissions made by both the sides. There is no dispute that the input services o .....

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