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TMI Blog2015 (7) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... ent : Mr Pakshi Rajan, Addl. Commissioner (AR) ORDER Per: B S V Murthy: The respondents filed refund claims under Notification No. 5/2006-CE N.T dated 1.3.2006 on the ground that they could not utilize the accumulated credit available with them. There were three invoices for export of service during the month out of which in respect of two invoices, the original authority took the view that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ph 6 which is relevant and discussed the quantum of refund is reproduced below. "6. As far as the restriction of the quantum of refund is concerned, in terms of the relevant Notification, the refund of unutilized input service credit will be restricted to the extent of the ratio of export turnover to the total turnover for the given period to which the claim relates i.e., {Maximum refund = Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... juncture, the learned counsel for the respondents submits that they had filed a cross objection. However, he fairly agrees that the Cross Objections were filed only after they received notice of hearing in respect of department's appeal and further it is yet to be numbered. On going through the copy of the Cross Objection produced by the learned counsel it is seen that on 4.11.2014 only this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal authority may consider the export under that particular invoice in respect of which refund is being granted. It is not possible to sort out apprehensions in the minds of assessee while considering the appeals filed by assessee or the Revenue by the Tribunal. The Tribunal can pass orders only on issues involved in the appeal and issue as to how the original authority has to calculate the turnov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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