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TMI Blog2017 (8) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... ed debit cannot come in the ways of sanctioning the refund claim - appeal allowed - decided in favor of appellant. - ST/87051 to 87054/16 - A/88468-88971/17/SMB - Dated:- 3-7-2017 - Shri Ramesh Nair, Member (Judicial) Shri H.G. Dharmadhikari, Advocate for the appellant Shri B.K. Iyer, Supdt. (AR) for the respondent ORDER The appellants filed refund claim under Rule 5 of Cenvat Credit Rules, 2004 and notification 27/12-C.E.(NT) dated 18.06.2012 issued thereunder. The adjudicating authority rejected the claim on the ground that the appellants have not complied with the condition (h) of para 2 of the notification inasmuch as they have not debited the refund claim from the cenvat account at the time of filing refund. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification, they are not entitled for the refund. 4. I have carefully considered the submissions and perused the records. 5. I find that the only reason for rejecting the refund claim under Rule 5 is that the appellants have not debited cenvat amount in their cenvat account before filing the refund claim. However, it is not under dispute that the appellants on 29.01.2016 intimated to the department after debiting the said amount. The condition has to be complied in order to claim the refund. In my view if the condition is complied with before disposal of the refund claim, there was no reason for rejecting the claim only on the ground that the amount debited subsequently to the filing of the refund claim. The accumulated cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 21-5-2015 received from the jurisdictional Assistant Commissioner. It is further evident that even from the date of debit, the claim is not time-barred. The Commissioner (appeals) also denied the refund claim on the same grounds. He further stated that the appellants did not submit any documentary proof evidencing debiting of the said amount on the later date. 3. The appellants are in appeal before us against the said order of Commissioner (Appeals). The short question to be decided is if the refund can be granted to the appellants 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 fail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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