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2019 (5) TMI 1291 - AT - Service TaxRefund of unutilized CENVAT Credit - Rule 5 of the CCR, 2004 read with Notification No. 27/2012-CE (NT) dated 18.06.2012 - rejection on the ground that the appellant has not complied with Clause 2(h) of the Notification - HELD THAT:- The only issue on which the refund claims have been rejected is that the appellant has not complied with condition 2(h) of Notification No. 27/2012-CE (NT) dated 18.06.2012. The said condition does not require the assessee to reflect the amount debited in their ST-3 returns. It is sufficient if the assessee/appellant debits the amount claimed as refund in their accounts. There is no dispute that the appellant has not debited the amount in their account. The rejection of refund claim on the allegation that the appellant has not complied with condition 2(h) of the Notification is unjustified - appeal allowed - decided in favor of appellant.
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