https://www.taxtmi.com/highlights?id=60973 Refund of CENVAT Credit - In the present case, the appellant would be eligible to avail credit but for the introduction of GST law. The said right cannot be frustrated by pressing on the procedural requirement of filing TRAN-1 before 27.12.2017. The accounting practice adopted by the appellant allows to avail credit only after making payments to the vendors which has made it impossible to carry forward the credit as set out in the GST law. When the credit is eligible, the same cannot be denied by stating procedural requirements - AT en-us Fri, 17 Dec 2021 11:48:08 +0530 Fri, 17 Dec 2021 11:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60973 Refund of CENVAT Credit - In the present case, the appellant would be eligible to avail credit but for the introduction of GST law. The said right cannot be frustrated by pressing on the procedural requirement of filing TRAN-1 before 27.12.2017. The accounting practice adopted by the appellant allows to avail credit only after making payments to the vendors which has made it impossible to carry forward the credit as set out in the GST law. When the credit is eligible, the same cannot be denied by stating procedural requirements - AT Highlights Central Excise Fri, 17 Dec 2021 11:48:08 +0530 https://www.taxtmi.com/highlights?id=60973