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2021 (10) TMI 336 - AT - Service TaxRefund claim - time limitation - refund claim rejected mainly on the ground that the appellant had not debited the amount claimed as refund from their CENVAT credit account, which according to the said authority, was in violation of Para 2(h) of N/N. 27/2012-CE (NT) dated 18.06.2012 - HELD THAT:- It is the case of the appellant that the claim of the appellant has been filed before the expiry of the quarter in which one year period from the last date of receipt of falls and accordingly the applications for refund is well within time. But, however, as regards the reversal, as could be gathered from the records, the adjudicating officer had no chance of verifying the veracity of the appellant’s claim vis-à-vis ST-3 Returns in the subsequent period wherein the said reversal was claimed to have been made. It is deemed proper to remand the case for the file of adjudicating authority before whom the appellant shall furnish its ST-3 Returns for the subsequent period wherein the said reversal is reflected - appeal allowed by way of remand.
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