https://www.taxtmi.com/caselaws?id=435060 The Tribunal allowed the appeal, setting aside the order denying the refund of unutilized Cenvat Credit based on procedural grounds. It emphasized the importance of not exporting local taxes with goods or services and upheld the appellant's right to claim refunds for eligible Cenvat Credit. The decision highlighted that procedural lapses, like non-reflection in ST-3 returns, should not override substantive refund entitlements. The appeal was successful, and the order was issued on 08.03.2023. en-us Wed, 08 Mar 2023 00:00:00 +0530 Sat, 11 Mar 2023 08:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435060 The Tribunal allowed the appeal, setting aside the order denying the refund of unutilized Cenvat Credit based on procedural grounds. It emphasized the importance of not exporting local taxes with goods or services and upheld the appellant's right to claim refunds for eligible Cenvat Credit. The decision highlighted that procedural lapses, like non-reflection in ST-3 returns, should not override substantive refund entitlements. The appeal was successful, and the order was issued on 08.03.2023. Case-Laws Service Tax Wed, 08 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435060