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2015 (10) TMI 882 - CESTAT MUMBAI

2015 (10) TMI 882 - CESTAT MUMBAI - 2015 (325) E.L.T. 387 (Tri. - Mumbai) - Denial of refund claim - Accumulated CENVAT Credit - Held that:- If the refund can be granted to the appellant's when they have debited the amount not on the date of filing refund claim but on a later date - Held that:- It is seen that the conditions prescribed in the notification having met although on a later date. The failure to debit on the date of filing the refund claim is not such a lapse that it would debar the a .....

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cided in favour of assessee. - Appeal No. E/85304 & 85305/15 - A/3018-3019/2015-WZB/EB - Dated:- 13-8-2015 - Anil Choudhary, Member (J) And Raju, Member (T) For the Appellant : Shri Prakash Shah, Adv For the Respondent : Shri V K Agarwal, Add. Comm. (AR) ORDER Per Raju 1. The appellants are manufacturers and registered as EOU. They are engaged in exports as well. They filed a refund claim under rule 5 of CENVAT credit rules for a refund of accumulated credit. The conditions for filing refund cla .....

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3. The refund claim was rejected solely for the reason that the appellants did not debit the amount in their CENVAT account at the time of filing the claim. It is an admitted fact that the amount claimed as refund was debited prior to issue of show-cause notice, as per report submitted by the learned AR dated 21/05/2015 received from the jurisdictional Assistant Commissioner. It is further evident that even from the date of debit, the claim is not time barred. The Commissioner (Appeals) also den .....

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