Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 419 - CESTAT MUMBAIRejection of refund claim - N/N. 27/2012-CE (NT) dated 18.6.2012 - failure to debit the CENVAT Credit account before filing the refund claim - the decision in the case of Sandoz Pvt. Ltd. Vs. Commissioner of Central Excise, Belapur [2015 (10) TMI 882 - CESTAT MUMBAI] referred - Held that: - the issue is similar to the case and the decision apply where it was held that The short question to be decided is if the refund can be granted to the appellant's when they have debited the amount not on the date of filing refund claim but on a later date. It is seen that the conditions prescribed in the notification having met although on a later date. 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. The matter is remanded for the limited matter of verification of arithmetical accuracy of refund. Refund allowed - appeal allowed - decided in favor of appellant.
|