Commissioner (Appeals) Denies CENVAT Credit Refund on Technical Grounds Despite Acknowledging Eligibility; Highlights Substantive vs. Procedural Debate.

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....Refund of unutilized CENVAT credit availed - The Commissioner(Appeals) has rejected the refund on mere technicalities after accepting that the appellants are eligible for refund. - The substantive benefit cannot be denied on mere procedural infractions.....