https://www.taxtmi.com/caselaws?id=405789 The Tribunal set aside the Commissioner (Appeals)'s decision denying the appellant's refund claim under Section 142 (6)(a) of the CGST Act. The Tribunal emphasized the appellant's entitlement to cenvat credit and remanded the matter to the adjudicating authority for a fresh decision, highlighting that the claim should not be denied on technical grounds. The appellant's consistent claim for cenvat credit was upheld, ensuring a fair opportunity for the appellant to present their case. en-us Thu, 25 Mar 2021 00:00:00 +0530 Thu, 29 Jul 2021 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405789 The Tribunal set aside the Commissioner (Appeals)'s decision denying the appellant's refund claim under Section 142 (6)(a) of the CGST Act. The Tribunal emphasized the appellant's entitlement to cenvat credit and remanded the matter to the adjudicating authority for a fresh decision, highlighting that the claim should not be denied on technical grounds. The appellant's consistent claim for cenvat credit was upheld, ensuring a fair opportunity for the appellant to present their case. Case-Laws Service Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405789