TMI Blog2021 (3) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... not placed on record and learned Commissioner (Appeals) has clearly placed in his order at para 9 that he found no debit entry made in any of the ST-3 returns. More importantly, on perusal of ST-3 return of 25.04.2014 also in page No. 41-42 of the Appeal Memo, utilization of Cenvat credits for the period were shown as Zero in all its refund columns. More importantly, on perusal of ST-3 return of 25.04.2014 also in page No. 41-42 of the Appeal Memo, utilization of Cenvat credits for the period were shown as Zero in all its refund columns. In response to the submissions of Learned Authorised Representative, it has also been conceded by the learned Counsel for the appellant that till the date of argument such debit was not made from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40235/2019, submitted that if appellant has debited the claim amount in his account, it would be sufficient compliance of condition 2 (h) of Notification No. 27/2012 since the doctrine of substantial compliance is equitable in nature designed to avoid hardship of the assessee. 3. In response, learned AR for the Respondent Department Shri Onil Shivadikar, in citing judicial decision reported in 2018-TIOL- 302-SC-CUS-CB in the case of Commissioner of Customs (Import) Mumbai Vs Dilip Kumar and Company and Ors., submitted that it is not for an exemption notification to provide benefit necessarily to the assessee and therefore when the appellant had not debited Cenvat credit ledger in compliance to Rule 2 (h) it is not entitled to derive the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tilize Cenvat credit against any of its liabilities till its completion . This being the factual position, it can be said thar the appellant has tried to tune the legal procedure to the point of no return in not preferring to make the necessary debit even on a future day thought Notification No. 27/2012 had made it obligatory to debit the same while filing refund application. This being so, appellant is not entitled to get the refund as claimed by it for non compliance of the procedure. Hence the order The Order The appeal is dismissed and order passed by the Commissioner (Appeals) in Order No. NA/GST-A-III/MUM/31/18-19 dated 23.04.2018 is hereby confirmed. (Order pronounced in the open court on 23.03.2021) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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