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2017 (11) TMI 770 - CESTAT BANGALORE100% EOU - refund of unutilized CENVAT credit - Held that: - the certificate issued by the CA as well as the CENVAT credit register clearly shows that the figure shown in the ER returns is wrong and the appellant has filed the refund claim of ₹ 33,79,759/- and he has already reversed the credit of ₹ 34,43,095/- - the appellant has given proper explanation of this discrepancy - the impugned order is not sustainable in law and the same is set aside by allowing the appeal of the appellant - decided in favor of appellant.
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