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TMI Blog2019 (11) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... d Shri Anmol Gupta, CA Present for the Respondent: Shri A.K. Saini, AR ORDER PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein the refund claim has been rejected under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.27/2012-ST dt.18.6.2012. 2. The facts of the case are not in dispute. The appellant has availed input services for export of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Final Order No.40942-40943/2019 dt.22.7.2010, the CESTAT bench of this Tribunal has allowed the refund claim. Therefore, refund claim be allowed to the appellant. 4. On the other hand, Ld.AR supported the impugned order. 3. Heard the parties and considered the submissions. 4. I have gone through the decision of this Tribunal in the case of Global Analytics India Pvt.Ltd. (supra) wherein th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 16.04.2018, after considering the explanation of the appellant, however, rejected the refund claims inter alia on the grounds that the assessee had not fulfilled the primary condition of debiting equal amount of CENVAT Credit under Rule 5 ibid at the time of filing refund claim and that since the appellant had carried forward in TRAN-1 under GST, refund need not be granted as per Section 142 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that the entire credit which was carried forward in TRAN-1 stood reversed by the appellant voluntarily in its GSTR-3B filed for the month of April 2018. 7.2 The above facts, according to me, are sufficient compliances with the condition at paragraph 2(h) since post G.S.T., the scenario is different than the one prevailing prior to G.S.T. regime. Otherwise, it would become an impossible ..... X X X X Extracts X X X X X X X X Extracts X X X X
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