2016 (11) TMI 419

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....issioner (AR) for Respondent ORDER The appellant, an exporter and manufacturer of medicaments, was availing CENVAT Credit of duty paid on inputs used in manufacture of final products. The appellant claimed refund of Rs. 91,66,073/- under Notification No.  27/2012-CE (NT) dated 18.6.2012. The said refund claim was rejected by the original adjudicating authority and by the first appellate....

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.... order of Commissioner (Appeals). The short question to be decided is if the refund can be granted to the appellant's when they have debited the amount not on the date of filing refund claim but on a later date. It is seen that the conditions prescribed in the notification having met although on a later date. The failure to debit on the date of filing the refund claim is not such a lapse that ....