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TMI Blog2018 (8) TMI 1680X X X X Extracts X X X X X X X X Extracts X X X X ..... remand. - ST/40329 – 40336/2017 - FINAL ORDER No. 41697-41702/2018 - Dated:- 23-5-2018 - P. DINESHA, Member (Judicial) Shri G. Natarajan, Adv. for the appellant Shri S. Govindarajan, AC (AR) for the Respondent. ORDER The appellant in all the above cases is registered as a service provider under the categories of Business Support Service and Business Auxiliary Service and the common issue involved relates to the availment of refund of un-utilized Cenvat credit in terms of Rule 5 of CCR, 2004 and Notification No. 27/2012-CE (NT) dated 18.06.2012. The period involved is from April, 2012 to March 2014. The refund claim made by the appellant of ₹ 7,71,820/- relates to the un-utilized input credit, which is as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 617456 2. The Revenue issued a SCN dated 28.06.2016 which apparently, is based on the refund claim made by the appellant and the appellant was called upon to show cause as to why:- (i) The refund claim filed by them for ₹ 84789/- under Rule 5 of the Cenvat Credit Rules, 2004 for the period Julyl 13 to Sep. 13 should not be rejected for non-compliance of Section 11 B of the Central Excise Act, 1944 made applicable to service tax vide Section 83 of the Finance Act., 1944 as stated above and the amount of ₹ 67831/- should not be recovered from the claimant along with appropriate interest from the date of issue of cheque (ie.01.02.2016). ii) The refund of ₹ 303/- out of the total cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age nos. 36 to 43 which apparently has been filed on 20.04.2016. Ld. Counsel further drew my attention specifically to pages 42 and 43 where the appellant has reversed the Cenvat credit. This return in ST-3, according to the ld. Counsel, are part of the Revenue records which is verifiable at any point of time. By this, the ld. Counsel submits that, the requirement of reversal of credit while filing the refund claims was only to avoid double benefit to a claimant. He further explained that this is only to prevent double benefit in as much on the one hand refund of the credit is sanctioned and on the other hand, equal amount of credit retained in the books could also be used. Ld. Counsel fairly submitted that even though the ST-3 returns wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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