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TMI Blog2017 (3) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR), For the Respondent Order Appellants are 100% EOU engaged in the Information & Technology Service and are exporting e-output service. Appellant filed refund claim of Rs. 28,02,400/- under Rule 5 of the Cenvat Credit Rules, 2004. Original authority vide an order dt. 24.6.2014 sanctioned an amount of Rs. 24,80,801/-, however, rejected the claim of Rs. 3,20,599/- on the grounds that no servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... para-7 of the impugned order where Commissioner (Appeals) has noted that, the argument of the appellant for refund of amount paid by mistake of law is liable to refunded to them, cannot be said to be without merit. However, Commissioner (Appeals) has held that such refund should be through regular refund route provided under Section 11B of the Central Excise Act, 1994 which has not been done by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Rule 5 of the Rules, which is a beneficial provision for allowing cenvat credit for manufacturers who cleared final product or intermediate product for export without payment of duty under bond etc. or service provider which provides taxable service which is exported without payment of service tax, This being so, having made the claim under Rule 5 ibid, the conditionalities of provisions there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause reads as follows : 2. Safeguards, conditions and limitations. - Refund of CENVAT Credit under rule 5 of the said rules, shall be subjected to the following safeguards, conditions and limitations, namely :- ... .... .... (i) In case the amount of refund sanctioned is less than the amount of refund claimed, then the claimant may take back the credit of the difference between the amount clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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