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TMI Blog2019 (11) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by this Tribunal have been accepted by the competent authority, on monetary ground only - no merits found in the appeal. Appeal dismissed - decided against Revenue. - Excise Appeal No. 54143 of 2018-SM - FINAL ORDER NO. 51277/2019 - Dated:- 30-9-2019 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Sh. K. Poddar, Authorised Representative for the appellant Sh. Mohammad Irshad Ahmed, C. A. for the respondent ORDER ANIL CHOUDHARY: The Revenue is in appeal against the impugned order dated 20.09.2018 passed by the Commissioner (Appeals) allowing refund of cenvat credit to the respondent-assessee under Rule 5 of Cenvat Credit Rules read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) Whether the rejection of refund claim in this case by the adjudicating authority is justified? 4. Learned Commissioner (Appeals) was pleased to allow the appeal by following the Final Order No. 52609/2018 dated 18.07.2018 by this Tribunal in respondent s own case being Appeal No. ST/51431/2018-SM and have recorded the following finding: 10. Therefore, I find that Hon ble CESTAT has held that there is no requirement of submission of SOFTEX form in case of appellant. It is also held that there is substantial compliance of export of service and receipt of foreign exchange as evident from the documents like the invoices, FIRC s and CA certificate. 10.1 Accordingly Hon ble CESTAT has allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly, I find that there is sufficient compliance of conditions of notification No. 27/2012-CE(NT) dated 18.06.2012. Further it is settled law that once the substantial compliance of export of services/ goods and recei8pt of foreign exchange has been established, the procedural issues if any shall not vitiate the fund claim. Hence, I find that the impugned refund claim filed by the appellant is admissible to them in terms of Rule 5 of Cenvat Credit Rules, 2004 read with Section 11B of Central Excise Act, 1944. 12.2 Therefore, I find that impugned adjudication order passed by the adjudicating authority is not legal, proper and correct and hence it is liable to be set aside. Held accordingly. 13. In view of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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