2009 (7) TMI 407

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..... dited its account by availing the refund. On the objection raised by audit, respondent debited its amount on 26-9-2005. However, the Assistant Commissioner allowed the refund in their RG-23A Part-II Account. - it cannot be concluded that there was any fraud, mis-statement, collusion, suppression of facts or violation of any provisions. The refund was, in fact, permissible and the only procedural l .....

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..... "the Tribunal") holding that assessee was entitled to avail the refund of the credit and, therefore, the provisions of Rule 16 of the Cenvat Credit Rules, 2004 read with Section 11A of the Act would not be attracted. 2. It has come on record that the assessee, on 27-11-2004, has credited its account by availing the refund. On the objection raised by audit, respondent debited its amount on 26-9-2 .....

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