https://www.taxtmi.com/caselaws?id=372090 The Tribunal allowed the appeals filed by the appellants, directing the adjudicating authority to reconsider the refund claims in light of the Tribunal's observations. Emphasizing procedural fairness and adherence to natural justice principles, the Tribunal highlighted that procedural lapses should not be the sole ground for denying Cenvat Credit if substantive conditions are met and payments are verifiable. The decision underscores the importance of providing a reasonable opportunity of hearing and allowing both sides to present evidence in support of their claims. en-us Thu, 10 May 2018 00:00:00 +0530 Tue, 18 Dec 2018 10:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372090 The Tribunal allowed the appeals filed by the appellants, directing the adjudicating authority to reconsider the refund claims in light of the Tribunal's observations. Emphasizing procedural fairness and adherence to natural justice principles, the Tribunal highlighted that procedural lapses should not be the sole ground for denying Cenvat Credit if substantive conditions are met and payments are verifiable. The decision underscores the importance of providing a reasonable opportunity of hearing and allowing both sides to present evidence in support of their claims. Case-Laws Service Tax Thu, 10 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372090