2018 (10) TMI 155

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..... stake exists or that there is any requirement for elaboration. That applicant was entitled to take appropriate credit in the 'account current' as a refund is in accord with the mechanism envisaged in the said exemption notification subject to any curative, with appropriate consequence, on the part of the competent authority. If the credit of the correct amount is taken in the 'account current', su .....

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..... ich has a bearing on the relief sought in the appeal. 2. Learned Counsel for applicant contends that credit of the amount claimed had not been taken in the 'account current' and, in the absence of recording of this fact, the refund due to them arising from the order may well be denied. It was further submitted that the last two sentences in the paragraph tend to give the impression that .....

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