https://www.taxtmi.com/highlights?id=48575 Refund of unutilized CENVAT Credit - rejection on the ground that the appellant failed to declare the credit under TRANS-1 - not disclosing the unutilized balance of CENVAT credit in ER1 returns is only a procedural lapse and cannot be a ground to reject the refund claim - the refund claim was u/s 11B r.w. Rule 5 of CCCR which are the only provisions for seeking the refund - directed to grant refund after examination of documents en-us Sat, 10 Aug 2019 06:42:48 +0530 Sat, 10 Aug 2019 06:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48575 Refund of unutilized CENVAT Credit - rejection on the ground that the appellant failed to declare the credit under TRANS-1 - not disclosing the unutilized balance of CENVAT credit in ER1 returns is only a procedural lapse and cannot be a ground to reject the refund claim - the refund claim was u/s 11B r.w. Rule 5 of CCCR which are the only provisions for seeking the refund - directed to grant refund after examination of documents Highlights Central Excise Sat, 10 Aug 2019 06:42:48 +0530 https://www.taxtmi.com/highlights?id=48575