https://www.taxtmi.com/caselaws?id=408853 The Tribunal allowed the appeal, setting aside the denial of the refund claim by the Commissioner of Central Tax (Appeals) based on an Order-in-Original. The Tribunal emphasized the appellant's right to credit and refund should not be compromised due to excess debit or technical errors, especially in the transitional period post-GST implementation. By considering relevant legal provisions and judicial precedents, the Tribunal upheld the appellant's entitlement to the refund, highlighting the importance of fair treatment in refund claim adjudication. en-us Thu, 17 Jun 2021 00:00:00 +0530 Thu, 11 Nov 2021 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408853 The Tribunal allowed the appeal, setting aside the denial of the refund claim by the Commissioner of Central Tax (Appeals) based on an Order-in-Original. The Tribunal emphasized the appellant's right to credit and refund should not be compromised due to excess debit or technical errors, especially in the transitional period post-GST implementation. By considering relevant legal provisions and judicial precedents, the Tribunal upheld the appellant's entitlement to the refund, highlighting the importance of fair treatment in refund claim adjudication. Case-Laws Service Tax Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408853