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Refund of CENVAT credit - The Tribunal observed that the refund claims were filed within the specified time frame after the introduction of the GST regime. It noted the appellant's efforts to claim the entire CENVAT credit lying in its books and transfer it to its Bangalore unit. The Tribunal found that the rejection of the refund claim solely based on not debiting the claim from the CENVAT credit account was unjustified, considering the transitional challenges from the Service Tax regime to the GST regime. - The Tribunal accepted the appellant's argument regarding the practical difficulties in debiting the refund amount at the time of filing due to the change in regimes. - Refund allowed.
Refund of CENVAT credit - The Tribunal observed that the refund claims were filed within the specified time frame after the introduction of the GST regime. It noted the appellant's efforts to claim the entire CENVAT credit lying in its books and transfer it to its Bangalore unit. The Tribunal found that the rejection of the refund claim solely based on not debiting the claim from the CENVAT credit account was unjustified, considering the transitional challenges from the Service Tax regime to the GST regime. - The Tribunal accepted the appellant's argument regarding the practical difficulties in debiting the refund amount at the time of filing due to the change in regimes. - Refund allowed.
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