https://www.taxtmi.com/caselaws?id=407129 The Tribunal allowed the appeal, overturning the denial of the refund claim under Notification No.27/2012-CE (NT) due to the failure to debit the amount from the Cenvat Credit account while transitioning to the GST regime. The Tribunal found that the appellant had complied with the notification by debiting the refund amount at the time of filing the claim, contrary to the lower authorities' findings. As the appellant met the requirements of the notification, the denial of the refund claim was deemed unjustified, leading to the Tribunal setting aside the order and granting relief accordingly. en-us Wed, 07 Apr 2021 00:00:00 +0530 Sat, 01 May 2021 09:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407129 The Tribunal allowed the appeal, overturning the denial of the refund claim under Notification No.27/2012-CE (NT) due to the failure to debit the amount from the Cenvat Credit account while transitioning to the GST regime. The Tribunal found that the appellant had complied with the notification by debiting the refund amount at the time of filing the claim, contrary to the lower authorities' findings. As the appellant met the requirements of the notification, the denial of the refund claim was deemed unjustified, leading to the Tribunal setting aside the order and granting relief accordingly. Case-Laws Service Tax Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407129