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TMI Blog2019 (5) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... . Usha Devi, Authorized Representative for the Respondent ORDER By this appeal, the appellant has challenged the order of the first appellate authority who vide impugned order dated 22.10.2018, rejected the appeal thereby rejecting the refund claim of the appellant. 2. Today when the matter was taken up for hearing, Shri. Santhana Gopalan D., Ld. Advocate appeared on behalf of the assessee and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kunj Alloys Ltd. reported in 2017 (346) E.L.T. 275 (Tri. - Kolkata) as against the decision of the Hon'ble High Court noted by him in the case of Commr. of C.Ex., Bangalore-III Vs. M/s. Motherson Sumi Electric Wires reported in 2012 (278) E.L.T. 177 (Kar.) whereas, the Commissioner (Appeals) has rejected the refund claim by referring to the judgement in the case of M/s. Eagle Flask Industries Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the availed credit, which was nothing but a procedural requirement. 5. On going through the orders relied upon by the Ld. Advocate for the assessee, I find that this very Bench in the case of M/s. Synthesis Healthcare Services LLP Vs. The Commissioner of G.S.T. & C.E. (Chennai South) reported in 2019 (3) T.M.I. 1323 - CESTAT Chennai has considered an identical issue in the light of the very s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in the event of the appellant satisfying all the other conditions laid out under the notification and when there is no dispute on the part of the exports of services and the subsequent receipt of proceeds in convertible foreign exchange, I find that mere debiting of the amounts claimed as refund, in the impugned quarter itself and not while making the refund claim, leading to NIL credit balance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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