https://www.taxtmi.com/caselaws?id=380563 Refund of unutilised CENVAT credit under Rule 5 read with Notification No. 27/2012-CE (NT) could not be denied merely because the debit of the refund amount was not reflected in ST-3 returns. Clause 2(h) required the amount to be debited in the assessee's accounts, and that condition was satisfied on the facts. As the rejection rested only on non-reflection in ST-3, the denial was unsustainable. The refund rejection was therefore set aside and consequential relief followed. en-us Mon, 06 May 2019 00:00:00 +0530 Fri, 24 May 2019 11:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380563 Refund of unutilised CENVAT credit under Rule 5 read with Notification No. 27/2012-CE (NT) could not be denied merely because the debit of the refund amount was not reflected in ST-3 returns. Clause 2(h) required the amount to be debited in the assessee's accounts, and that condition was satisfied on the facts. As the rejection rested only on non-reflection in ST-3, the denial was unsustainable. The refund rejection was therefore set aside and consequential relief followed. Case-Laws Service Tax Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380563