https://www.taxtmi.com/caselaws?id=383489 During the GST transition, refund of accumulated CENVAT credit under Rule 5 could not be denied merely because the refund amount was not debited in the pre-GST return format. Where ST-3 filing had ceased and the assessee reversed the equivalent credit in books and through GSTR-3B, and the Board's circular treated such reversal as non-availment of credit, the debit requirement in paragraph 2(h) of Notification No. 27/2012-C.E.(N.T.) was satisfied on a practical and substantive basis. A purely technical objection to the absence of the old return mechanism was therefore unsustainable, and the refund claim was allowed. en-us Mon, 22 Jul 2019 00:00:00 +0530 Thu, 29 Oct 2020 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383489 During the GST transition, refund of accumulated CENVAT credit under Rule 5 could not be denied merely because the refund amount was not debited in the pre-GST return format. Where ST-3 filing had ceased and the assessee reversed the equivalent credit in books and through GSTR-3B, and the Board's circular treated such reversal as non-availment of credit, the debit requirement in paragraph 2(h) of Notification No. 27/2012-C.E.(N.T.) was satisfied on a practical and substantive basis. A purely technical objection to the absence of the old return mechanism was therefore unsustainable, and the refund claim was allowed. Case-Laws Service Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383489