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2015 (11) TMI 1338 - AT - Central ExciseRefund claim u/r 5 of unutilized Cenvat Credit - respondent is not satisfying the clause 2(h) of Notification 27/12-CE(NT) dated 18.06.2012 - Held that:- None of the findings of the Commissioner (Appeals) mentioned above has been disputed except stating that condition under clause 2(h) is mandatory. In my view the finding of the Commissioner that the appellant has debited the amount in the Cenvat credit account on 01.07.2003 i.e. on the date of filing of the refund claim satisfied the said condition. The fact that the details of the same have not been reflected in the ER-2 or in the application filed will not make any difference. In any case, all the information was provided to the Revenue before the decision of the case and there is no possibility of any manipulation etc. - infirmity in the order passed by the Commissioner (Appeals) - Decided against Revenue.
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