https://www.taxtmi.com/article/detailed?id=10215 The tribunal held that the substantive benefit of a refund claim for unutilised input service CENVAT credit cannot be denied on purely technical grounds where no statutory condition required such denial; it set aside the appellate order and directed sanction of the withheld balance refund with interest from three months after filing until sanction. en-us Sat, 29 Jan 2022 12:28:45 +0530 Sat, 29 Jan 2022 12:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10215 The tribunal held that the substantive benefit of a refund claim for unutilised input service CENVAT credit cannot be denied on purely technical grounds where no statutory condition required such denial; it set aside the appellate order and directed sanction of the withheld balance refund with interest from three months after filing until sanction. Articles Central Excise Sat, 29 Jan 2022 12:28:45 +0530 https://www.taxtmi.com/article/detailed?id=10215