https://www.taxtmi.com/caselaws?id=413652 Refund under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE (N.T.) was considered in the context of exported taxable services and unutilised Cenvat credit not carried into GST. The notification requirement that the refund amount be debited at the time of filing the claim was treated as substantially complied with where the assessee debited the credit account suo motu before the show cause notice and before adjudication. The discussion applies the principle of substantial compliance and rejects a purely formal objection based only on the timing of the debit. en-us Thu, 14 Oct 2021 00:00:00 +0530 Mon, 18 Oct 2021 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413652 Refund under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE (N.T.) was considered in the context of exported taxable services and unutilised Cenvat credit not carried into GST. The notification requirement that the refund amount be debited at the time of filing the claim was treated as substantially complied with where the assessee debited the credit account suo motu before the show cause notice and before adjudication. The discussion applies the principle of substantial compliance and rejects a purely formal objection based only on the timing of the debit. Case-Laws Service Tax Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413652