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TMI Blog2017 (8) TMI 1686X X X X Extracts X X X X X X X X Extracts X X X X ..... 27/2012-(NT) - HELD THAT:- It is found from the records that lower authorities have categorically reduced the findings that the appellant had filed refund claims on 10.01.2014 and has subsequently reversed/made the debit entry for the quarters in question, on 28.07.2014 - the lower authorities have misdirected themselves while recording a finding that the conditions in notification are not met at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid non-compliance cannot be treated as a non-rectifiable lapse or non-fulfillment of condition of notification - Having rectified by debiting the amount, the appellant is eligible for refund of the amount. Appeal allowed - decided in favor of appellant. - Appeal No. ST/31136/2016 - - - Dated:- 31-8-2017 - M.V. Ravindran, Member (J) For the Appellant : Shankar Bala, C.A. For the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that appellant had not fulfilled condition No. 2(h) of Notification No. 27/2012-(NT). The said condition of the notification is that the amount that is claimed for refund under Rule 5 of Cenvat Credit Rules, 2004 shall be debited by the claimant from the Cenvat Credit account at the time of making the claim. 3. I find from the records that lower authorities have categorically reduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities before sanctioning of the refund. In the case in hand, there are no findings that the appellant had availed ineligible cenvat credit and that he has not exported the services. 5. In view of the foregoing, I find that appellant had fulfilled the mandatory requirement/condition of para 2(h) of said Notification No. 27/2012-CE(NT), albeit belatedly, the said non-compliance cannot be t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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