https://www.taxtmi.com/caselaws?id=423834 The Tribunal allowed the appeal for the refund claim, emphasizing substantial compliance over strict procedural adherence. It considered the impact of the GST regime on procedural requirements and held that the absence of provisions reflecting refund claims in the Cenvat credit balance should not disqualify legitimate refunds. The Tribunal also ruled that time bar provisions of the Central Excise Act were not applicable in this case, setting aside the Commissioner's decision and allowing the refund claim appeal. en-us Wed, 08 Jun 2022 00:00:00 +0530 Thu, 16 Jun 2022 09:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423834 The Tribunal allowed the appeal for the refund claim, emphasizing substantial compliance over strict procedural adherence. It considered the impact of the GST regime on procedural requirements and held that the absence of provisions reflecting refund claims in the Cenvat credit balance should not disqualify legitimate refunds. The Tribunal also ruled that time bar provisions of the Central Excise Act were not applicable in this case, setting aside the Commissioner's decision and allowing the refund claim appeal. Case-Laws Service Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423834