CENVAT refund under Notification 27/2012 cannot be denied for delayed debit if the substantive condition is later satisfied.

Refund under Notification No. 27/2012-CE (N.T.) could not be rejected merely because the CENVAT credit account was not debited before filing the refund claim. The Tribunal treated the issue as covered by its earlier ruling on the same notification and held that the substantive condition was satisfied once the account was debited, even if the debit occurred after filing. The failure to debit on the filing date was a procedural lapse, not a disqualifying defect, where the notification's other conditions were met. Refund entitlement therefore accrued upon the later debit, and denial on that ground was not justified.

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Issues: Whether refund under Notification No. 27/2012-CE (N.T.) dated 18.6.2012 could be denied merely because the CENVAT credit account was not debited before filing the refund claim.

Analysis: The Tribunal treated the controversy as covered by its earlier decision on the same notification. It held that the relevant condition stood fulfilled when the CENVAT account was debited, even if the debit was made after filing the claim. The omission to debit the account on the date of filing was regarded as a procedural lapse and not a disqualifying defect, since the notification conditions were otherwise satisfied. On that footing, refund entitlement accrued once the debit was made and the condition was met.

Conclusion: The refund could not be denied on the ground of delayed debit in the CENVAT credit account, and the appeal was allowed in favour of the assessee.

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