https://www.taxtmi.com/caselaws?id=280921 Refund of Cenvat credit under Rule 5 could not be denied solely because e-BRC was not produced where manual BRCs were available and the record showed that e-BRCs were not being issued for the relevant transactions. The requirement of e-BRC was treated as procedural, while the substantive condition was realisation of export proceeds. The proper course was to verify the manual BRCs and then re-determine the refund claim. The refusal to grant refund on that purely procedural ground was set aside, and the matter was remanded for fresh consideration on merits. en-us Tue, 07 Feb 2017 00:00:00 +0530 Sun, 26 May 2019 14:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280921 Refund of Cenvat credit under Rule 5 could not be denied solely because e-BRC was not produced where manual BRCs were available and the record showed that e-BRCs were not being issued for the relevant transactions. The requirement of e-BRC was treated as procedural, while the substantive condition was realisation of export proceeds. The proper course was to verify the manual BRCs and then re-determine the refund claim. The refusal to grant refund on that purely procedural ground was set aside, and the matter was remanded for fresh consideration on merits. Case-Laws Service Tax Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280921