https://www.taxtmi.com/caselaws?id=408848 The Tribunal allowed all three appeals of the appellant, setting aside the impugned order. The appellant's compliance with the conditions of Notification No.27/2012-CE was deemed satisfactory despite challenges arising from the introduction of the GST Law. The Tribunal found that the appellant had reversed the credit under GST Law and debited the refund claim in GSTR-3B, meeting the notification's requirements. Previous tribunal decisions supporting similar interpretations were considered, leading to the rejection of the refund claim being deemed unsustainable. en-us Wed, 16 Jun 2021 00:00:00 +0530 Wed, 25 Aug 2021 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408848 The Tribunal allowed all three appeals of the appellant, setting aside the impugned order. The appellant's compliance with the conditions of Notification No.27/2012-CE was deemed satisfactory despite challenges arising from the introduction of the GST Law. The Tribunal found that the appellant had reversed the credit under GST Law and debited the refund claim in GSTR-3B, meeting the notification's requirements. Previous tribunal decisions supporting similar interpretations were considered, leading to the rejection of the refund claim being deemed unsustainable. Case-Laws Central Excise Wed, 16 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408848