Refund of Unutilized CENVAT Credit Allowed Despite Payment Delay; Procedural Lapse Doesn't Deny Substantial Benefit.

Refund of Unutilized CENVAT Credit Allowed Despite Payment Delay; Procedural Lapse Doesn't Deny Substantial Benefit. https://www.taxtmi.com/highlights?id=37201 Refund of unutilized CENVAT credit - even though the payment was not made by the appellant for the services within the quarter for which the refund was claimed, the same has been made in the subsequent quarter. If that is so, then it becomes only a procedural lapse for which the substantial benefit of refund cannot be denied to the appellant - AT en-us Mon, 18 Dec 2017 08:26:12 +0530 Mon, 18 Dec 2017 08:26:12 +0530 TaxTMI RSS Generator Refund of Unutilized CENVAT Credit Allowed Despite Payment Delay; Procedural Lapse Doesn't Deny Substantial Benefit. https://www.taxtmi.com/highlights?id=37201 Refund of unutilized CENVAT credit - even though the payment was not made by the appellant for the services within the quarter for which the refund was claimed, the same has been made in the subsequent quarter. If that is so, then it becomes only a procedural lapse for which the substantial benefit of refund cannot be denied to the appellant - AT Highlights Service Tax Mon, 18 Dec 2017 08:26:12 +0530 https://www.taxtmi.com/highlights?id=37201