https://www.taxtmi.com/caselaws?id=793147 Reversal of wrongly availed Cenvat credit on input services may satisfy a refund notification's non-availment condition, where the reversal is communicated and the record supports that credit was not effectively retained. A refund claim under a beneficial exemption scheme should not be defeated by a mere procedural lapse in filing or delayed filing of the prescribed declaration when exports, tax payment, and the underlying facts are otherwise verifiable from records. The governing approach treats such defects as technical, not substantive, and protects refund entitlement where the core conditions are met. en-us Mon, 08 Jun 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793147 Reversal of wrongly availed Cenvat credit on input services may satisfy a refund notification's non-availment condition, where the reversal is communicated and the record supports that credit was not effectively retained. A refund claim under a beneficial exemption scheme should not be defeated by a mere procedural lapse in filing or delayed filing of the prescribed declaration when exports, tax payment, and the underlying facts are otherwise verifiable from records. The governing approach treats such defects as technical, not substantive, and protects refund entitlement where the core conditions are met. Case-Laws Service Tax Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793147