Refund of Unutilized CENVAT Credit for Export Services Allowed Despite Initial Rejection Due to NIL TRAN-1 Return Filing.

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....Refund of accumulated and unutilized CENVAT credit - export of output services - rejection of the refund on the ground that the appellants have not debited the CENVAT account before filing the refund claim which is in violation of Para 2(h) of the N. No. 27/2012 dated 18.06.2012 is not sustainable in law - appellant had filed NIL TRAN-1 Return under GST and had not carried forward the input credit - refund allowaable....