TMI Blog2015 (2) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... ould 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, the appeal is allowed with consequential benefit. As only violation alleged in the impugned order is failure to debit the CENVAT Credit account bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the appellant failed to follow the conditions of Sr. No. H of Notification NO. 27/2012-CE (NT) dated 18.6.2012. 2. Learned Counsel for the appellant argued that the matter is squarely covered by the decision of the Tribunal in the case of Sandoz Pvt. Ltd. vs. Commissioner of Central Excise, Belapur - 2015-TIOL-2076-CESTAT-MUM. 3. Learned AR relies on the impugned order. 4. We have cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come 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 matter of verification of arithmetical accuracy of refund. The same is directed to be completed within a period of 30 days from the receipt of this order and refund issued. In the instant case, the only violation alleg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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