Refund of CENVAT Credit Approved After Review; Initial Rejection Overturned Due to Compliance with Clauses 2(h) and 2(g).

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....Refund of CENVAT Credit - claim filed within the time limitation or not - When the debit made by the appellant as evidenced by the ST-3 returns is considered, it would show that both clauses 2(h) as well as 2(g) has been complied. For these reasons, it is found that the rejection of the refund claim for the period April, 2017 to June, 2017 is not sustainable. - AT....