2016 (11) TMI 419

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..... - the issue is similar to the case and the decision apply where it was held that The short question to be decided is 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. It is seen that the conditions prescribed in the notification having met although on a later date. The failure to debit on the date of filing .....

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..... cturer of medicaments, was availing CENVAT Credit of duty paid on inputs used in manufacture of final products. The appellant claimed refund of ₹ 91,66,073/- under Notification No. 27/2012-CE (NT) dated 18.6.2012. The said refund claim was rejected by the original adjudicating authority and by the first appellate authority. The appellant is in appeal against the order of first appellate aut .....

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..... to the appellant's when they have debited the amount not on the date of filing refund claim but on a later date. It is seen that the conditions prescribed in the notification having met although on a later date. The failure to debit on the date of filing the refund claim is not such a lapse that it would debar the appellants from the refund. On the day of debiting the CENVAT account they have .....

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