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2022 (11) TMI 751 - AT - Service TaxRejection of Refund claim - export of services - Business Support Services - alleged non-compliance of the Condition 2(h) of N/N. 27/2017-ST - Rule 5 of Cenvat Credit Rules read with Notification No. 27/2017-ST - HELD THAT:- The debit of the amount of refund claim in the cenvat credit account (in ledger of the appellant) during the GST regime i.e. on or after 01.07.2017 is sufficient compliance of Condition 2(h) of the notification. In view of the observations of the Assessing Officer that the appellant have claimed refund less than the credit lying as on 30.06.2012, ipso facto established that they have not claimed more amount, and such amount has already been debited in the cenvat credit account in the ledger - It is further observed that there cannot be any more debit in the cenvat credit register on or after 01.07.2017 due to implementation of the GST regime. In these facts and circumstances, it is held that there is sufficient compliance of condition 2(h) of the Notification No. 27/2012-CE(NT). The Adjudicating Authority is directed to grant the refund alongwith interest to the appellant within a period of 60 days from receipt of copy of this order - appeal allowed - decided in favor of appellant.
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