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    <title>2021 (7) TMI 457 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the impugned order, finding it unsustainable in law. The entire situation was revenue neutral, and the procedural lapse of not distributing the credit did not affect the substantive right of the appellant. The demand of Rs. 16,40,610/- was annulled, and the appeal was allowed.</description>
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      <description>The Tribunal set aside the impugned order, finding it unsustainable in law. The entire situation was revenue neutral, and the procedural lapse of not distributing the credit did not affect the substantive right of the appellant. The demand of Rs. 16,40,610/- was annulled, and the appeal was allowed.</description>
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