https://www.taxtmi.com/caselaws?id=363313 The Tribunal set aside the rejection of a refund claim under Rule 5 of CENVAT Credit Rules, 2004, emphasizing the incorrect grounds for rejection by the Commissioner (Appeals) without departmental appeal. The issue of credit eligibility before premises registration favored the appellant based on relevant High Court judgments. The decision stressed adherence to legal procedures and precedents in tax refund cases for fair treatment of taxpayers, ultimately allowing the appeals with necessary relief. en-us Mon, 09 Jul 2018 00:00:00 +0530 Wed, 11 Jul 2018 07:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363313 The Tribunal set aside the rejection of a refund claim under Rule 5 of CENVAT Credit Rules, 2004, emphasizing the incorrect grounds for rejection by the Commissioner (Appeals) without departmental appeal. The issue of credit eligibility before premises registration favored the appellant based on relevant High Court judgments. The decision stressed adherence to legal procedures and precedents in tax refund cases for fair treatment of taxpayers, ultimately allowing the appeals with necessary relief. Case-Laws Service Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363313