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2019 (8) TMI 485 - AT - Central ExciseRefund of unutilized CENVAT Credit - rejection on the ground that the appellant failed to declare the credit held by them under TRANS-1 - validity of SCN - HELD THAT:- The SCN for denial of the refund claim is vague and does not state reasons on which the Department proposed to reject the refund claim. Further I find that appellant has attached the documents in support of his refund claim application and no defect memo was issued by the Department, if some documents were missing in the application seeking refund, the Department could have sought those documents from the appellant - Not disclosing the unutilized balance of CENVAT credit in ER1 returns is only a procedural lapse and cannot be a ground to reject the refund claim. The impugned order is not sustainable in law and the same is set aside and the matter is remanded back to the original authority to examine all the documents which have been filed by the appellant in support of his refund claim application - appeal allowed by way of remand.
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