https://www.taxtmi.com/caselaws?id=410274 The appeal was rejected by the Adjudicating Authority, upholding the decision to reject the refund claim due to the failure to debit the Electronic Cash Ledger as required by law. Procedural irregularities in issuing the show cause notice were considered insignificant. The discrepancy in re-crediting the amount to the Electronic Cash Ledger remained unresolved, causing dissatisfaction. The amount paid through DRC-03 was acknowledged as eligible for re-credit, but the failure to re-credit led to further contention. en-us Thu, 07 Jan 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410274 The appeal was rejected by the Adjudicating Authority, upholding the decision to reject the refund claim due to the failure to debit the Electronic Cash Ledger as required by law. Procedural irregularities in issuing the show cause notice were considered insignificant. The discrepancy in re-crediting the amount to the Electronic Cash Ledger remained unresolved, causing dissatisfaction. The amount paid through DRC-03 was acknowledged as eligible for re-credit, but the failure to re-credit led to further contention. Case-Laws GST Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410274