2021 (5) TMI 8

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..... & Ms.Swati Chopra, ARs ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the refund claim of Rs. 6,24,440/- has been denied on the ground that on 30.6.2017while shifting to GST regime, they have not 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 appe .....

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..... 3. Heard both sides and perused the record. 4. The facts of the case are not in dispute that at the time of filing refund claim, the appellant has debited the amount of refund claim in Cenvat Credit account. This is evident from 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 de .....

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