2016 (11) TMI 419

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....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 authority. The appellant is in appeal ag....

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....ion 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 it would debar the appellants from the refund. On....