https://www.taxtmi.com/caselaws?id=439014 The Tribunal remanded the refund claim under Rule 5 of the Cenvat Credit Rules, 2004, amounting to Rs.2,78,640 back to the Adjudicating Authority for verification. Despite discrepancies in invoice dates, the Tribunal found that the essential details in the invoices matched accurately and could be verified through documentary evidence. The Adjudicating Authority was directed to review the evidence provided by the Appellant and make a decision within 4 months. The Commissioner's rejection based solely on date format errors was deemed unjustified, leading to the decision to remand the matter for further review. en-us Mon, 20 Mar 2023 00:00:00 +0530 Thu, 15 Jun 2023 08:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439014 The Tribunal remanded the refund claim under Rule 5 of the Cenvat Credit Rules, 2004, amounting to Rs.2,78,640 back to the Adjudicating Authority for verification. Despite discrepancies in invoice dates, the Tribunal found that the essential details in the invoices matched accurately and could be verified through documentary evidence. The Adjudicating Authority was directed to review the evidence provided by the Appellant and make a decision within 4 months. The Commissioner's rejection based solely on date format errors was deemed unjustified, leading to the decision to remand the matter for further review. Case-Laws Service Tax Mon, 20 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439014