https://www.taxtmi.com/caselaws?id=401900 The Tribunal overturned the Commissioner's decision to deny the appellant's refund claim for delay in debiting Cenvat credit, emphasizing that procedural lapses should not bar legitimate refund claims. The Tribunal held that the appellant's timely debit entry before filing the claim complied with Notification provisions and entitled them to the refund under the Cenvat Credit Rules. The judgment underscored the need to prevent double benefits but cautioned against unjustly denying refunds based on hyper-technicalities, directing the Revenue to refund the admissible credit amount to the appellant. en-us Mon, 14 Dec 2020 00:00:00 +0530 Fri, 18 Dec 2020 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401900 The Tribunal overturned the Commissioner's decision to deny the appellant's refund claim for delay in debiting Cenvat credit, emphasizing that procedural lapses should not bar legitimate refund claims. The Tribunal held that the appellant's timely debit entry before filing the claim complied with Notification provisions and entitled them to the refund under the Cenvat Credit Rules. The judgment underscored the need to prevent double benefits but cautioned against unjustly denying refunds based on hyper-technicalities, directing the Revenue to refund the admissible credit amount to the appellant. Case-Laws Service Tax Mon, 14 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401900