https://www.taxtmi.com/caselaws?id=361987 The Tribunal upheld the rejection of refund claims by the Adjudicating Authority due to the appellant's failure to debit the CENVAT credit amount before filing the claim, as required by Rule 5 of the CENVAT Credit Rules and Notification No. 05/2006-CE (NT). Despite the appellant rectifying the mistake later, the Tribunal emphasized the strict adherence to statutory provisions, citing precedents that authorities must act in accordance with the law. The Tribunal found no grounds to deviate from the rules and therefore rejected the appeal, affirming the Order-in-Appeal. en-us Thu, 14 Jun 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361987 The Tribunal upheld the rejection of refund claims by the Adjudicating Authority due to the appellant's failure to debit the CENVAT credit amount before filing the claim, as required by Rule 5 of the CENVAT Credit Rules and Notification No. 05/2006-CE (NT). Despite the appellant rectifying the mistake later, the Tribunal emphasized the strict adherence to statutory provisions, citing precedents that authorities must act in accordance with the law. The Tribunal found no grounds to deviate from the rules and therefore rejected the appeal, affirming the Order-in-Appeal. Case-Laws Service Tax Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361987