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2021 (10) TMI 1231 - CESTAT BANGALORERefund of unutilized/accumulated CENVAT credit on input services - N/N. 27/2012 ibid - HELD THAT:- The Orders-in-Originals are speaking orders, inasmuch as the adjudicating authority has considered the conditions laid down under the governing Notification No. 27/2012 ibid and has also analysed the applicability of para 2(h) of said Notification ibid has also noted the change in law with the introduction of GST Act, 2017 whereby, the filing of ER-3 return was done away with. I find that the reasonings given by the adjudicating authority are quite logical and well-founded. It is also well settled that the introduction of a new law cannot be held to deprive the rights of a Taxpayer, especially when the tax payers’ money lies with the Revenue. In the impugned order, the Commissioner (Appeals) has only upheld the Department’s contention that the refund sanctioned was not legal and proper, but has not whispered any reasons to arrive at such a conclusion. The Commissioner (Appeals) has only extracted the findings of the adjudicating authority to hold that the sanctioning order was not legal and proper, which is nothing but baseless, arbitrary & hence, the same cannot be sustained in the eye of law. The appellant is entitled for the refunds - Appeal allowed - decided in favor of appellant.
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