https://www.taxtmi.com/caselaws?id=432075 The appeal challenged the rejection of a refund claim by the Commissioner (Appeals)-III GST & Central Excise, Mumbai, due to non-disclosure of Cenvat Credit in ST-3 Returns. The Member (Judicial) allowed the appeal, criticizing the lower authorities for not considering Tribunal decisions on the issue. Emphasizing that denial of substantial relief for procedural lapses is unjust, the Member remanded the matter for fresh consideration, highlighting the importance of natural justice principles. The judgment underscores the significance of adhering to established positions and ensuring a fair review process for taxpayers. en-us Thu, 22 Dec 2022 00:00:00 +0530 Wed, 28 Dec 2022 08:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432075 The appeal challenged the rejection of a refund claim by the Commissioner (Appeals)-III GST & Central Excise, Mumbai, due to non-disclosure of Cenvat Credit in ST-3 Returns. The Member (Judicial) allowed the appeal, criticizing the lower authorities for not considering Tribunal decisions on the issue. Emphasizing that denial of substantial relief for procedural lapses is unjust, the Member remanded the matter for fresh consideration, highlighting the importance of natural justice principles. The judgment underscores the significance of adhering to established positions and ensuring a fair review process for taxpayers. Case-Laws Service Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432075