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2021 (5) TMI 8 - CESTAT CHANDIGARHRefund of Service tax - Requirement to debit the amount to be claimed as refund claimed on 30.6.2017 or not? - refund denied on the ground that on 30.6.2017 while shifting to GST regime, they have not debited the refund amount from the Cenvat Credit account in terms of Notification No.27/2012-CE (NT) dated 18.6.2012 - HELD THAT:- The provisions of Notification No.27/2012-CE (NT) dated 18.6.2012 are very much clear that the assessee is required to debit the amount of refund claim in Cenvat credit account at the time of filing of refund claim. Therefore, the observations made by both the authorities below are contrary to Notification No.27/2012-CE (NT) dated 18.6.2012. As the appellant has complied with the conditions of Notification No.27/2012-CE (NT) dated 18.6.2012 is evident from the facts of the case. There are no merit in the impugned order rejecting refund claim filed by the appellant, therefore, the same is set aside - appeal allowed - decided in favor of appellant.
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