https://www.taxtmi.com/caselaws?id=409484 The Tribunal allowed the appellant's refund claim under the CGST Act, emphasizing Section 142(9)(b)'s precedence over Section 11B of the Central Excise Act for cenvat credit refund. It held that the appellant met conditions for refund entitlement, rejecting the Commissioner's denial based on late filing. The Tribunal stressed Rules must align with statutory provisions, disallowing the introduction of new grounds beyond initial proceedings. The case was remanded for invoice verification, directing refund processing within three months, ensuring procedural fairness and statutory compliance. en-us Wed, 07 Jul 2021 00:00:00 +0530 Mon, 08 Nov 2021 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409484 The Tribunal allowed the appellant's refund claim under the CGST Act, emphasizing Section 142(9)(b)'s precedence over Section 11B of the Central Excise Act for cenvat credit refund. It held that the appellant met conditions for refund entitlement, rejecting the Commissioner's denial based on late filing. The Tribunal stressed Rules must align with statutory provisions, disallowing the introduction of new grounds beyond initial proceedings. The case was remanded for invoice verification, directing refund processing within three months, ensuring procedural fairness and statutory compliance. Case-Laws Service Tax Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409484