https://www.taxtmi.com/caselaws?id=377302 The appellant's refund claim for unutilized credit under Notification No. 27/2012-CE (NT) was initially rejected for not debiting the claimed amount from the Cenvat credit account. The appellate authority upheld this decision based on strict interpretation of the exemption notification. However, the Member (Judicial) overturned this decision, stating that debiting the amount at the time of claim filing, not earlier, sufficed. The appeal was allowed, granting the appellant the refund with consequential benefits. en-us Fri, 18 Jan 2019 00:00:00 +0530 Thu, 28 Mar 2019 06:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377302 The appellant's refund claim for unutilized credit under Notification No. 27/2012-CE (NT) was initially rejected for not debiting the claimed amount from the Cenvat credit account. The appellate authority upheld this decision based on strict interpretation of the exemption notification. However, the Member (Judicial) overturned this decision, stating that debiting the amount at the time of claim filing, not earlier, sufficed. The appeal was allowed, granting the appellant the refund with consequential benefits. Case-Laws Service Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377302