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2020 (3) TMI 754 - AT - Service TaxRefund of unutilized CENVAT Credit - rejection on the ground that the amount claimed as refund was not debited from the appellant’s Cenvat Credit Account at the time of filing the claim - HELD THAT:- The period involved is April, 2017 to June, 2017 and the refund claim was made in June, 2018, which is perhaps within the period of one year but, however, by that time it is an undisputed fact that the GST regime had taken over by which filing of ST-3 Return was done-away. There is also no denial by the Revenue as to the claim of the appellant that subsequent to the filing of TRAN-1 Return, the refund amount was debited in its GSTR-3B/Electronic Credit Ledger. With the introduction of GST there was a change in the scenario, there was also no provision in the ACES system to debit the refund amount and that subsequent reversal by the appellant in its GSTR-3B file is a sufficient compliance with condition at paragraph 2(h) of Notification No. 27/2012-CE (NT) dated 18.06.2012. This aspect has also been clarified by the CBIC in its Circular No. 58/32/2018-GST dated 04.09.2018. The denial of refund is not in accordance with law - Appeal allowed - decided in favor of appellant.
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