https://www.taxtmi.com/caselaws?id=408815 The Tribunal allowed the appeal of the appellant, engaged in the manufacture and export of granite slabs and tiles, against the Department's rejection of refund claims for cenvat credit. The Tribunal held that the delay in debiting the credit in GSTR3B was procedural and did not disqualify the appellant from claiming the refund. Relying on precedents, the Tribunal emphasized that minor procedural lapses should not hinder legitimate refund claims, setting aside the order disallowing the refunds and granting relief to the appellant. en-us Thu, 17 Jun 2021 00:00:00 +0530 Tue, 09 Nov 2021 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408815 The Tribunal allowed the appeal of the appellant, engaged in the manufacture and export of granite slabs and tiles, against the Department's rejection of refund claims for cenvat credit. The Tribunal held that the delay in debiting the credit in GSTR3B was procedural and did not disqualify the appellant from claiming the refund. Relying on precedents, the Tribunal emphasized that minor procedural lapses should not hinder legitimate refund claims, setting aside the order disallowing the refunds and granting relief to the appellant. Case-Laws Central Excise Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408815