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2015 (2) TMI 1145 - AT - Central ExciseRefund claim under Notification NO. 27/2012-CE (NT) dated 18.6.2012 denied - Held that:- As decided in Sandoz Pvt. Ltd. vs. Commissioner of Central Excise, Belapur [2015 (10) TMI 882 - CESTAT MUMBAI ] the failure to debit on the date of filing the refund claim is not such a lapse that it would debar the appellants from the refund. On the day of debiting the CENVAT account they have fulfilled the conditions of the notification. In that event they become entitled to refund on that date. In view of above the impugned order is set aside, the appeal is allowed with consequential benefit. As only violation alleged in the impugned order is failure to debit the CENVAT Credit account before filing the refund claim. - Decided in favour of assessee
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