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2019 (5) TMI 1282 - AT - Central ExciseRefund of CENVAT Credit - Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-C.E. (N.T.) dated 18.06.2012 - rejection on the ground that there was delay in reversing the availed credit - case of appellant is that this requirement was nothing but a procedural requirement - HELD THAT:- This very Bench in the case of M/S. SYNTHESIS HEALTHCARE SERVICES LLP VERSUS THE COMMISSIONER OF GST & CE, (CHENNAI SOUTH) [2019 (3) TMI 1323 - CESTAT CHENNAI] Chennai has considered an identical issue in the light of the very same Notification No. 27/2012 ibid. where it was held that the condition in question is not such that it could debar the appellant from claiming the refund. The denial of refund is clearly bad and unsustainable, for which reason the impugned order is set aside - appeal allowed - decided in favor of appellant.
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