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2019 (12) TMI 648 - AT - Service TaxRefund of unutilized CENVAT credit of service tax - rejection of claim on the ground that the appellant had failed to submit proof of having debited the amount of refund being claimed in his Cenvat credit account, as per the provisions of Para 2(h) of Notification No.27/2012-CE (NT) dated 18.6.2012 read with Section 142(4) of the CGST Act, 2017 - HELD THAT:- The appellant have reversed the CENVAT credit in their CENVAT credit account but the same was not shown in the ST-3 Returns because by the time refund was filed, GST has been introduced and filing of ST-3 returns itself was done away with. Further, the appellant has voluntarily debited the refund amount in GSTR-3B during May 2018 which clearly complies with the conditions of the Notification. Further, the Board has also clarified the said position in its Circular No.58/32/2018-GST. Appeal allowed - decided in favor of appellant.
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