https://www.taxtmi.com/caselaws?id=387664 The appeals were allowed, remanding the matter to the original authority for further examination of supporting documents for the refund claim. The denial of refund based solely on non-disclosure in ST-3 returns was deemed legally unsustainable. The judgment emphasized the beneficial nature of Cenvat Credit Rules and ruled in favor of the appellant, setting aside the rejection and providing an opportunity for proper consideration of the refund claim. en-us Mon, 21 Oct 2019 00:00:00 +0530 Tue, 29 Oct 2019 19:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387664 The appeals were allowed, remanding the matter to the original authority for further examination of supporting documents for the refund claim. The denial of refund based solely on non-disclosure in ST-3 returns was deemed legally unsustainable. The judgment emphasized the beneficial nature of Cenvat Credit Rules and ruled in favor of the appellant, setting aside the rejection and providing an opportunity for proper consideration of the refund claim. Case-Laws Service Tax Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387664