CENVAT refund cannot be denied solely for late debit entry if the substantive refund condition is ultimately met.

Refund under Notification No. 27/2012-CE (NT) could not be refused merely because the CENVAT credit account was debited after the refund claim was filed. The only defect relied on was the timing of the debit entry, but the substantive refund condition was treated as satisfied once the debit was ultimately made. The failure to debit before filing was therefore not a disqualifying lapse where the underlying requirement stood fulfilled, and the rejection of refund was set aside.

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Issues: Whether refund under Notification No. 27/2012-CE (NT) dated 18.6.2012 could be denied solely because the CENVAT credit account was debited after filing the refund claim.

Analysis: The only objection in the impugned order was the timing of the debit entry. The applicable refund condition was treated as satisfied when the debit was ultimately made, and the lapse of not debiting before filing was held not to be a disqualifying defect where the substantive requirement stood fulfilled.

Conclusion: The objection could not sustain the rejection of refund, and the denial of refund was set aside.

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