https://www.taxtmi.com/caselaws?id=415905 The Tribunal allowed the appeal, setting aside the rejection of the refund claim. The decision was based on the appellant's eligibility for credit, the unjustified denial of refund based on procedural requirements, and legal precedents supporting the refund of unutilized credit. The judgment emphasized the importance of ensuring that substantive credit rights are upheld, even in the context of procedural challenges posed by the transition to the GST regime. en-us Wed, 15 Dec 2021 00:00:00 +0530 Fri, 17 Dec 2021 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415905 The Tribunal allowed the appeal, setting aside the rejection of the refund claim. The decision was based on the appellant's eligibility for credit, the unjustified denial of refund based on procedural requirements, and legal precedents supporting the refund of unutilized credit. The judgment emphasized the importance of ensuring that substantive credit rights are upheld, even in the context of procedural challenges posed by the transition to the GST regime. Case-Laws Central Excise Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415905