9911796707
TMI Blog2022 (11) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... ipso facto established that they have not claimed more amount, and such amount has already been debited in the cenvat credit account in the ledger - It is further observed 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, it is held that there is sufficient compliance of condition 2(h) of the Notification No. 27/2012-CE(NT). The Adjudicating Authority is directed to grant the refund alongwith interest to the appellant within a period of 60 days from receipt of copy of this order - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 51628 of 2022-SM - FINAL ORDER No. 51076/2022 - Dated:- 11-11-2022 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21.04.2018 4,15,540 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 required to be reversed/ debited by the time of filing of refund claim. The refund claim(s) was rejected thereafter by common order-in-original dated 27.11.2020. 4. Being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order. 7. Having considered the rival contentions, I hold that debit of the amount of refund claim in the cenvat credit account (in ledger of the appellant) during the GST regime i.e. on or after 01.07.2017 is sufficient compliance of Condition 2(h) of the notification. I find that the Adjudication Authority has observed as follows:- 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) dated 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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