9911796707
TMI Blog2019 (12) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitled to claim the refund as filed by them - Appeal allowed - decided in favor of appellant. - Appeal No. E/60490/2018 -[SM] - FINAL ORDER NO. 61077 of 2019 - Dated:- 21-11-2019 - HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) Shri Sudeep Singh Bhangoo, Advocate for the Appellant Shri H.S. Brar, Authorised Representative for the Respondent ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein the refund claim filed by the appellant under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 27/2012-ST dt. 18.06.2012 has been rejected on the ground that as per the said notification the appellant is requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. I find that a similar issue came up before this Tribunal in the case of M/s Fresenius Kabi Oncology Ltd (Supra) wherein in the facts of the case are observed as under : 2. The facts of the case are not in dispute. The appellant has availed input services for export of the goods. The appellant filed refund claim under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.27/2012-ST dt.18.6.2012. As per condition of the notification, the Cenvat credit availed on the services in question is required to be reversed. It is alleged by the department that the appellant has not reversed the credit availed on the services in question, therefore, a deficiency memo dt.20.6.2017. Both the authorities below hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (3) of the C.G.S.T. Act, 2017. 3.3 The appellant seriously pursued the matter by filing appeals against the orders of rejection vide Orders-in Original (supra), but however, the Commissioner of G.S.T. and Central Excise (Appeals- II), Chennai, having rejected the appellant s claims vide impugned Orders-in-Appeal Nos. 440/2018 (CTAII) dated 28.09.2018 and 378/2018 (CTA-II) dated 30.07.2018, the present appeals are filed by the assessee 5. In these set of facts, this Tribunal has observed has observed as under:- 7.1 It is an undispute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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