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2018 (2) TMI 689 - AT - Service TaxRefund of unutilized CENVAT credit - N/N. 27/2012-CE(NT) dated 18/06/2012 - whether refund can be granted to the respondent, when they have debited the amount not on the dated of filing of refund claim but on a later date? - Held that: - the condition prescribed in the said notification having met, although on a later date the failure to debit on the date of filing the refund is not such a lapse that it would debar the respondent from the refund - issue decided in the case of Sandoz Pvt. Ltd. Versus Commissioner of Central Excise, Belapur [2015 (10) TMI 882 - CESTAT MUMBAI], where it was held that 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 - appeal dismissed - decided against Revenue.
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