2021 (5) TMI 8

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..... Notification No.27/2012-CE (NT) dated 18.6.2012 - HELD THAT:- The provisions of Notification No.27/2012-CE (NT) dated 18.6.2012 are very much clear that the assessee is required to debit the amount of refund claim in Cenvat credit account at the time of filing of refund claim. Therefore, the observations made by both the authorities below are contrary to Notification No.27/2012-CE (NT) dated 18.6 .....

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..... ot debited the refund amount from the Cenvat Credit account in terms of Notification No.27/2012-CE (NT) dated 18.6.2012. 2. The facts of the case are that the appellant has filed refund of ₹ 6,24,440/- on 27.3.2018 for the quarter ending June, 2017 of the refund lying unutilized in their Cevant Credit Account of input/input service used for exportation of service in terms of Rule 5 of Cen .....

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..... rom para 3 4 of the Order-in-Original. 5. Now the question arose that in terms of Notification No.27/2012-CE (NT) dated 18.6.2012, whether the appellant was required to debit the amount to be claimed as refund claimed on 30.6.2017 or not? 6. The provisions of Notification No.27/2012-CE (NT) dated 18.6.2012 are very much clear that the assessee is required to debit the amount of refund clai .....

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