CENVAT Credit Refund Approved Despite Procedural Delay in GSTR-3B for Exported Granite Slabs and Tiles.

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....Refund of CENVAT Credit - export of granite slabs and tiles - The appellant has reversed the credit in the GSTR-3B; but there was only a delay in debiting the same and this delay is procedural delay and will not disentitle the appellant from claiming the refund - Rejection of refunds is not sustainable - AT....