Delayed Debit Won't Block Refund u/r 5 of Cenvat Credit Rules, 2004: Claim Still Valid Despite Initial Rejection.

Refund claim - Rule 5 of CCR, 2004 - rejection on the ground that the appellants have not debited cenvat amount in their cenvat account before filing the refund claim - Belated debit cannot come in the ways of sanctioning the refund claim .....

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