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2019 (6) TMI 209 - CESTAT BANGALORERefund of accumulated and unutilized CENVAT credit - export of output services - Rule 5 of CENVAT Credit Rules, 2004 (CCR) and N/N. 27/2012 dt. 18/06/2012 - HELD THAT:- While filing the refund claim, the appellant was required to debit the CENVAT amount claimed as refund from his CENVAT Credit account and the said amount should also be reflected in their ST-3 return but the same was not done in the present case - as per the said Notification, it is the mandatory condition. Further the reasons for not debiting and not showing the same in their ST-3 return, are not very convincing. In the case of APEX CO VANTAGE INDIA PVT. LTD. VERSUS CCT, RANGAREDDY- GST [2018 (6) TMI 814 - CESTAT HYDERABAD], identical question was involved and the CESTAT, Hyderabad Bench, after detailed analysis of the Notification and the various case law, has held that It is clear that N/N. 05/2006 – CE (NT) lays down that the amount claimed as refund of CENVAT amount should be debited before applying for the Refund and the appellant had not done so. They have debited the amount, but much later and thereby they violated the condition 2(h) of the notification. Appeal dismissed - decided against appellant.
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