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2022 (6) TMI 675 - CESTAT NEW DELHIRefund of CENVAT Credit - refund rejected for the sole reason of non-compliance of para 2 (h) of Notification No.27/2012 dated 18.06.2012 - whether mere procedural irregularity can curtail the substantial benefit or not - HELD THAT:- No doubt, in terms of para 2 (h) Notification No.27/2012 dated 18.06.2012 the amount that is claimed as refund should have been debited by the assessee from his Cenvat Credit account as maintained under Cenvat Credit Rule. Commissioner (Appeals) has observed that there is no condition in the Notification empowering the dispensation of said procedural compliance and the said finding has become the sole reason for rejection of the claim. The issue is no more res-integra. Hon’ble Apex Court in the case of CCE VERSUS M/S HARI CHAND SHRI GOPAL [2010 (11) TMI 13 - SUPREME COURT] has held that a mere attempted compliance may not be sufficient, but actual compliance of those factors which are considered as essential. In the case of BNP Paribas Global Securities Operations Pvt. Ltd. Vs. the Assistant Commissioner of GST and Central Excise [2021 (4) TMI 783 - MADRAS HIGH COURT] it has been held that for the transaction pertaining to the period prior to 30.6.2017, the assessee since could not file the ST 3 return post July, 2017, any reversal/ credit shown in his private accounts/ the Books of accounts become the statutory documents as admissible in evidence. Further perusal of this decision shows that the facts of the said case were identical to that of present one in the terms that the appellants in both the cases are exporter of the services - Hon'ble High Court had held that refund of Cenvat Credit to such an exporter of services in terms of Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.. 27/2012 date 18.6.2012 is the denial of legitimate export incentive coming to the exporter of services. Same cannot be denied merely because of intervening changes. In the present case the amount in question was deposited under mistake of law, hence, was a deposit instead of being duty. Section 11 B of Central Excise Act, 1944 and the time bar therein cannot be applied to the present case. Appeal allowed - decided in favor of appellant.
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