https://www.taxtmi.com/caselaws?id=776217 A substantive refund claim cannot be rejected merely because the refund form mentioned the wrong tax head or contained a technical error, where entitlement on merits was undisputed; the technical rejection was therefore set aside. An adverse finding that the claimant failed to adduce evidence also could not stand because that deficiency was not put to notice in the show-cause proceedings, offending natural justice; that finding was quashed. The impugned orders were quashed and the matter was remitted for fresh adjudication in accordance with law. en-us Fri, 01 Aug 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776217 A substantive refund claim cannot be rejected merely because the refund form mentioned the wrong tax head or contained a technical error, where entitlement on merits was undisputed; the technical rejection was therefore set aside. An adverse finding that the claimant failed to adduce evidence also could not stand because that deficiency was not put to notice in the show-cause proceedings, offending natural justice; that finding was quashed. The impugned orders were quashed and the matter was remitted for fresh adjudication in accordance with law. Case-Laws GST Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776217