https://www.taxtmi.com/caselaws?id=417300 The Tribunal allowed the appeal, directing the original authority to sanction the balance refund claim of Rs. 30,19,866 along with interest within 45 days. The decision emphasized the importance of substantive benefits over technicalities in refund claims, ensuring fairness and adherence to legal principles under the Cenvat Credit Rules. en-us Tue, 18 Jan 2022 00:00:00 +0530 Thu, 20 Jan 2022 08:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417300 The Tribunal allowed the appeal, directing the original authority to sanction the balance refund claim of Rs. 30,19,866 along with interest within 45 days. The decision emphasized the importance of substantive benefits over technicalities in refund claims, ensuring fairness and adherence to legal principles under the Cenvat Credit Rules. Case-Laws Service Tax Tue, 18 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417300