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TMI Blog2015 (11) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in- Appeal No. PUN-EXCUS-003-APP-390-13-14 dtd. 27/3/2014 passed by the Commissioner of Central Excise(Appeals) Pune-III, wherein Ld. Commissioner (Appeals) modified the order-in-original No. R/454/STC/PIII/2013 dated 23/9/2013 passed by the Commissioner of Central Excise, Pune-III Commissionerate and consequently a refund of Rs. 6,44,714/- was allowed with consequential relief. The fact of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue appellant reiterates the ground of appeal. He further submits that the Ld. Commissioner (Appeals) has wrongly deducted the value of refund claim which is hit by limitation of one year from the total turnover which resulted additional refund claim. He submits that this is not correct as per the definition of total turnover provided under clause (E) under Notification No. 27/12-CE(NT) dated 18/6/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t turnover of servicesand Total turnover are as under: (D) Export turnover of services means the value of the export services calculated in the following manner, namely:- Export turnover of services = payments received during the relevant period for export services + export services whose provision has been completed for which payment had been received in advance in any period prior to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Net CENVAT Credit = Rs. 34,53,004/- (Rs.34,63,187 - Rs. 15,183) Refund amount = Export turnover of Services X Net Cenvat Credit Refund amount = 11,39,06,643 X 34,53,004 = 33,87,863/- Total Turnover = 11,60,96,813 As refund of Rs. 27,43,149/- has already been sanctioned vide the impugned Order-In-Original, further refund of Rs. 6,44,714/- (Rs.33,87,863/- minus Rs. 27,43,149/-) is admissib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken correctly by Ld. Commissioner(Appeals), therefore calculation as per the formula which resulted into further refund of Rs. 6,44,714/- is correct and in terms of provision of Rule 5 of Cenvat Credit Rules, 2000. In view of unambiguous findings of Ld. Commissioner(Appeals) and on my above discussion, I am of the considered view that the order passed by the Ld. Commissioner(Appeals) is just, prop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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