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2019 (6) TMI 565 - CESTAT BANGALORERefund of accumulated and unutilized CENVAT credit - export of output services - denial of refund on the ground that the appellant had not submitted documents towards Proof of Reversal of Refund Claimed amount and Declaration of non-carry forward of CENVAT credit to Tran-1 etc. - HELD THAT:- As far as refund of ₹ 5,13,086/- is concerned, the appellant is entitled to the same as per the CENVAT credit balance at the time of filing the refund claim which both the authorities have also fairly conceded that the refund should be restricted to ₹ 5,13,086/-. The rejection of the refund by both the authorities on the ground that the appellants have not debited the CENVAT account before filing the refund claim which is in violation of Para 2(h) of the Notification No. 27/2012 dated 18.06.2012 is not sustainable in law in view of the judgment of the Mumbai Bench in the case of SANDOZ PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, BELAPUR [2015 (10) TMI 882 - CESTAT MUMBAI] the CENVAT credit was debited in the present case on 31.03.2018 vide Voucher No. 26 which is also placed on record but the same was not considered by both the authorities. The appellant is entitled to the refund claim to the extent of ₹ 5,13,086/- but remand the matter to the original authority with a direction to verify the documents pertaining to reversal of credit in terms of Para 2(h) of Notification No. 27/2012 dated 18.06.2012 - appeal allowed by way of remand.
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