https://www.taxtmi.com/caselaws?id=435785 The court set aside the orders rejecting refund claims under Rule 5 of the Cenvat Credit Rules, 2004, and remanded the matter for reconsideration of rebate claims under Rule 18 of the Central Excise Rules, 2002. The court emphasized the distinction between substantive conditions and procedural requirements, directing the Appellate Authority to reassess the claims in light of this distinction and relevant material on record. The petition was disposed of accordingly. en-us Tue, 14 Mar 2023 00:00:00 +0530 Mon, 27 Mar 2023 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435785 The court set aside the orders rejecting refund claims under Rule 5 of the Cenvat Credit Rules, 2004, and remanded the matter for reconsideration of rebate claims under Rule 18 of the Central Excise Rules, 2002. The court emphasized the distinction between substantive conditions and procedural requirements, directing the Appellate Authority to reassess the claims in light of this distinction and relevant material on record. The petition was disposed of accordingly. Case-Laws Central Excise Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435785