https://www.taxtmi.com/caselaws?id=414179 Accumulated CENVAT credit refund under Rule 5 read with Notification No. 27/2012-CE (NT) was held admissible where the claim substantially satisfied the notification conditions, including para 2(h), and the adjudicating authority had passed a reasoned speaking order supporting sanction. The appellate authority's reversal was found unsustainable because it did not record independent reasons and merely echoed the lower authority's findings. The refund sanction was therefore upheld, and the contrary appellate order could not stand. en-us Thu, 28 Oct 2021 00:00:00 +0530 Sat, 30 Oct 2021 08:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414179 Accumulated CENVAT credit refund under Rule 5 read with Notification No. 27/2012-CE (NT) was held admissible where the claim substantially satisfied the notification conditions, including para 2(h), and the adjudicating authority had passed a reasoned speaking order supporting sanction. The appellate authority's reversal was found unsustainable because it did not record independent reasons and merely echoed the lower authority's findings. The refund sanction was therefore upheld, and the contrary appellate order could not stand. Case-Laws Service Tax Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414179