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Sandoz Pvt Ltd Versus Commissioner of Central Excise, Belapur

2015 (10) TMI 882 - CESTAT 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 .....

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ve 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, the appeal is allowed with consequential benefit. The matter is remanded for the limited mat .....

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015-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 EO .....

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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 ru .....

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id 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 rece .....

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nts and not submit any documentary proof evidencing debiting of the said amount on the later date. 3. The appellants are in appeal before us against the said order of Commissioner (Appeals). The short question to be decided is if the refund can be gr .....

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