https://www.taxtmi.com/caselaws?id=435350 The Court ruled in favor of the petitioner, setting aside the impugned order that denied the refund of CENVAT credit. It recognized the impracticality of complying with Notification No. 27/2012 due to the disabling of the CENVAT credit account post-GST implementation. The Court found the rejection of the refund application under Section 54 and related provisions incorrect, as the conditions outlined by the Board's circular were deemed irrelevant. Consequently, the petitioner was granted the refund of CENVAT credit in cash, to be processed within six weeks. en-us Fri, 10 Mar 2023 00:00:00 +0530 Wed, 25 Oct 2023 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435350 The Court ruled in favor of the petitioner, setting aside the impugned order that denied the refund of CENVAT credit. It recognized the impracticality of complying with Notification No. 27/2012 due to the disabling of the CENVAT credit account post-GST implementation. The Court found the rejection of the refund application under Section 54 and related provisions incorrect, as the conditions outlined by the Board's circular were deemed irrelevant. Consequently, the petitioner was granted the refund of CENVAT credit in cash, to be processed within six weeks. Case-Laws Central Excise Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435350