TMI Blog2015 (10) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 appellants from the refund. On the day of debiting the CENVAT account they have fulfilled the conditions of the notification. In that event they become entitled to refund on that date. In view of above the impugned order is set aside, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified under the notification 5/2006 CE (NT). One of the conditions specified in the notification namely condition (h) prescribes that the amount that is claimed as a refund under rule 5 shall be debited by the claimant from his CENVAT account at the time of making the claim. 2. The appellants filed a claim under rule 5 on 25.04.2013. However they did not debit the amount claimed from the CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before us against the said order of Commissioner (Appeals). The short question to be decided is 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. 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 cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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