https://www.taxtmi.com/caselaws?id=346160 The Tribunal set aside the rejection of a refund claim under Rule 5 of the Cenvat Credit Rules, 2004, emphasizing that compliance before the claim's disposal is essential, and delayed debiting should not be a basis for refusal. Failure to issue a show-cause notice on deficiencies violated natural justice principles. Citing a precedent involving Sandoz Pvt. Ltd., the Tribunal ruled in favor of the appellants, stressing the importance of timely compliance with refund claim conditions. Procedural fairness and adherence to statutory requirements for refunds were highlighted, leading to the allowance of the appeals. en-us Mon, 03 Jul 2017 00:00:00 +0530 Tue, 29 Aug 2017 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346160 The Tribunal set aside the rejection of a refund claim under Rule 5 of the Cenvat Credit Rules, 2004, emphasizing that compliance before the claim's disposal is essential, and delayed debiting should not be a basis for refusal. Failure to issue a show-cause notice on deficiencies violated natural justice principles. Citing a precedent involving Sandoz Pvt. Ltd., the Tribunal ruled in favor of the appellants, stressing the importance of timely compliance with refund claim conditions. Procedural fairness and adherence to statutory requirements for refunds were highlighted, leading to the allowance of the appeals. Case-Laws Service Tax Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346160