TMI Blog2018 (9) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... d claims required to be filed for each quarter, however, the appellant had filed a consolidated refund claim for two quarters at the end of six months mentioning their eligibility for each of the quarter. There is no other allegation of violation of any other condition of the notification to make them ineligible for the claim - Appeal disposed off. - APPEAL No. E/86919/2018 - A/87099/2018 - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order, the Revenue filed an appeal before the learned Commissioner (Appeals), who in turn allowed the Revenue s appeal. Hence the assessee is in appeal. 4. Learned Chartered Accountant for the appellant submits that they have complied with all the conditions of the Notification No.27/2012-CE(NT) dated 18.6.2012 issued under Rule 5 of the Cenvat Credit Rules, 2004. It is his contention that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the end of six months mentioning their eligibility for each of the quarter. There is no other allegation of violation of any other condition of the notification to make them ineligible for the claim. In these circumstances, I find that on reconciliation of the quarter-wise refund, the difference comes to only ₹ 317/-, which the appellant are not eligible, but otherwise the refund claims ..... X X X X Extracts X X X X X X X X Extracts X X X X
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