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2020 (1) TMI 844 - AT - Service TaxRefund of unutilized CENVAT Credit - Violation of Condition 2(h) of the Notification No. 27/2012-CE dated 18.06.2012 - denial of refund on the ground that proof of debit of the amount was not submitted - HELD THAT:- It is not open to the Department to examine the eligibility of CENVAT credit while adjudicating the refund claim application, since in such matters of admissibility, the Department has mandated to take recourse under Rule 14 of the CCR. Further, the rejection of entire refund claims only on the ground of violation of Condition 2H of Notification No. 27/2012 is also not sustainable in law. Since, the appellants have debited the CENVAT account but only after filing the refund claim. Debiting the CENVAT account subsequent to the filing of the refund claim is only a procedural violation which cannot defeat the substantive right of the appellant to claim refund under Rule 5 of CCR, 2004. Refund allowed along with interest on delayed refund - appeal allowed - decided in favor of appellant.
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