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TMI Blog2021 (10) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... f Para 2(h) of N/N. 27/2012-CE (NT) dated 18.06.2012 - HELD THAT:- It is the case of the appellant that the claim of the appellant has been filed before the expiry of the quarter in which one year period from the last date of receipt of falls and accordingly the applications for refund is well within time. But, however, as regards the reversal, as could be gathered from the records, the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Credit Rules, 2004 (CCR)? 2. Heard Shri Rajeev, learned Consultant for the appellant and Shri P.Gopakumar, learned Authorized Representative for the Respondent. 3. The Adjudicating Authority had rejected the refund claim mainly on the ground that the appellant had not debited the amount claimed as refund from their CENVAT credit account, which according to the said authority, was in violat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Wisdomleaf Technologies Pvt. Ltd. Vs CCT, Bangalore North, 2019 (6) TMI 209- CESTAT Bangalore. Wherein, according to the Revenue, on an identical set of facts, the Tribunals have not accepted the contentions of the appellant and have confirmed the rejection of refund. In his rejoinder, learned consultant appearing for the assessee has relied upon the subsequent order of this Bench in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 11-B or otherwise. 6. It is the case of the appellant that the claim of the appellant has been filed before the expiry of the quarter in which one year period from the last date of receipt of falls and accordingly the applications for refund is well within time. But, however, as regards the reversal, as I could gather from the records, the adjudicating officer had no chance of verifying ..... X X X X Extracts X X X X X X X X Extracts X X X X
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