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TMI Blog2022 (11) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant Sh. Ishwar Charan, Authorised Representative for the respondent ORDER Heard the parties. 2. The issue involved in this appeal is whether the rejection of refund claimed by the appellant-assessee, an exporter of services, under Rule 5 of Cenvat Credit Rules read with Notification No. 27/2017-ST is just and proper for alleged non-compliance of the Condition 2(h) of the Notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 January, 2017 to March, 2017 14.05.2018 25.06.2018 4,42,561 April, 2017 to June, 2017 Total 18,76,999 The concerned authority proposed to reject the refund claim and issued a show cause notice No. 15/AC/LN/2020 dated 24.08.2020 in respect of the said refund claims of Rs. 18,76,999/- for not providing the details of cenvat credit reversal of Rs. 18,76,999/-, as was require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 27/2012-ST. The only reason for rejection of refund, i.e. not making of debit in the Cenvat Register and not reflected in ST-3 return as required under Condition 2(h) of the said notification, is flimsy and bad in law and on facts. Admittedly, the appellant have debited the amount claimed as refund in the cenvat credit account maintained in their ledger. Further, due to implementation of GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s:- "In the instant case, the party has submitted certified copy of Cenvat Credit Register and also copy of ST-3 return for the relevant quarters. Thus, I find that the amount claimed by the party is less than either of cenvat amount lying in balance at the end of quarter and at the time of filing of claim. (b) Further, as per condition at Para 2(h) of the Notification No. 27/2012-CE(NT) dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ledger. I further observe that there cannot be any more debit in the cenvat credit register on or after 01.07.2017 due to implementation of the GST regime. In these facts and circumstances, I hold that there is sufficient compliance of condition 2(h) of the Notification No. 27/2012-CE(NT). 9. In view of my aforementioned findings and observations, I set aside the impugned order and allow the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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