Refund Denial Overturned: Credit Debited Before Refund Claim Filing Date, No Justification for Initial Rejection.

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....Refund of accumulated credit - Export of services - debit entry was reflected in the ST-3 return of subsequent period and not for the period in question - Inasmuch the books of accounts stand already debited by the appellant on 05.03.2014, before filing of refund claim on 20.03.2014, there are no justifiable reason to deny the refund claim on the said hyper-technical ground. - AT....