https://www.taxtmi.com/caselaws?id=389765 Refund of unutilised CENVAT credit could not be denied merely because the debit was not reflected in the prescribed return, where the credit had in substance been voluntarily reversed and later debited in GSTR-3B. The procedural omission was treated as a technical defect, while the substantive refund conditions were otherwise satisfied. A Board circular supporting the view that such reversal amounts to non-availment of credit was relied on. The rejection of refund on this ground was therefore unsustainable, and the assessee was held entitled to the refund with consequential relief. en-us Mon, 16 Dec 2019 00:00:00 +0530 Tue, 17 Dec 2019 11:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389765 Refund of unutilised CENVAT credit could not be denied merely because the debit was not reflected in the prescribed return, where the credit had in substance been voluntarily reversed and later debited in GSTR-3B. The procedural omission was treated as a technical defect, while the substantive refund conditions were otherwise satisfied. A Board circular supporting the view that such reversal amounts to non-availment of credit was relied on. The rejection of refund on this ground was therefore unsustainable, and the assessee was held entitled to the refund with consequential relief. Case-Laws Service Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389765