https://www.taxtmi.com/caselaws?id=291204 The appeal was successful as the rejection of the refund claim under Rule 5 of Cenvat Credit Rules, 2004 for not filing GST TRAN-1 electronically was overturned. The Commissioner found that the claim should have been processed under Central Excise law and Cenvat Credit Rules, 2004, not under GST law. The rejection based on non-filing of TRAN-1 was deemed premature due to an extension granted. The matter was remitted for reevaluation in line with Central Excise law, emphasizing adherence to natural justice principles. en-us Thu, 25 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291204 The appeal was successful as the rejection of the refund claim under Rule 5 of Cenvat Credit Rules, 2004 for not filing GST TRAN-1 electronically was overturned. The Commissioner found that the claim should have been processed under Central Excise law and Cenvat Credit Rules, 2004, not under GST law. The rejection based on non-filing of TRAN-1 was deemed premature due to an extension granted. The matter was remitted for reevaluation in line with Central Excise law, emphasizing adherence to natural justice principles. Case-Laws GST Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291204