https://www.taxtmi.com/caselaws?id=409260 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for unutilized cenvat credit. It found that the appellant, a 100% exporter of service, had rectified the inadvertent credit transition and complied with notification conditions. The Tribunal criticized the misinterpretation of requirements and factual inaccuracies in the rejection. Emphasizing that procedural lapses should not hinder legitimate refund claims, the decision favored the appellant, granting consequential relief. en-us Fri, 02 Jul 2021 00:00:00 +0530 Mon, 27 Sep 2021 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409260 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for unutilized cenvat credit. It found that the appellant, a 100% exporter of service, had rectified the inadvertent credit transition and complied with notification conditions. The Tribunal criticized the misinterpretation of requirements and factual inaccuracies in the rejection. Emphasizing that procedural lapses should not hinder legitimate refund claims, the decision favored the appellant, granting consequential relief. Case-Laws Service Tax Fri, 02 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409260