https://www.taxtmi.com/caselaws?id=428633 The Tribunal allowed the appellant's appeal, granting a cash refund of unutilized Cenvat credit under Section 11B of the Central Excise Act, 1944, despite IT glitches preventing timely filing of FORM GST TRAN-1. The decision emphasized the substantive right to credit and overruled the rejection based on procedural grounds, citing statutory provisions and judicial precedents supporting the refund claim. The Tribunal set aside the Commissioner's order and highlighted the importance of ensuring taxpayers receive their entitlements without unjust denial due to procedural issues. en-us Tue, 04 Oct 2022 00:00:00 +0530 Thu, 09 Mar 2023 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428633 The Tribunal allowed the appellant's appeal, granting a cash refund of unutilized Cenvat credit under Section 11B of the Central Excise Act, 1944, despite IT glitches preventing timely filing of FORM GST TRAN-1. The decision emphasized the substantive right to credit and overruled the rejection based on procedural grounds, citing statutory provisions and judicial precedents supporting the refund claim. The Tribunal set aside the Commissioner's order and highlighted the importance of ensuring taxpayers receive their entitlements without unjust denial due to procedural issues. Case-Laws Central Excise Tue, 04 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428633