https://www.taxtmi.com/caselaws?id=419469 A refund claim based on an alleged inadvertent clerical error in the declared CENVAT credit balance required fresh verification, because the error was not rejected on merits and the closing balance in the books had to be checked. The appellate authority's refusal to grant relief solely because the mistake had not been raised before the adjudicating authority was inappropriate. The matter was therefore remanded for verification of the credit balance as on the refund date and for a fresh speaking order after hearing the assessee. en-us Fri, 11 Mar 2022 00:00:00 +0530 Sat, 12 Mar 2022 08:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419469 A refund claim based on an alleged inadvertent clerical error in the declared CENVAT credit balance required fresh verification, because the error was not rejected on merits and the closing balance in the books had to be checked. The appellate authority's refusal to grant relief solely because the mistake had not been raised before the adjudicating authority was inappropriate. The matter was therefore remanded for verification of the credit balance as on the refund date and for a fresh speaking order after hearing the assessee. Case-Laws Central Excise Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419469