Mere Delay in debiting CENVAT A/c will not defeat substantial right of refund

Thorogood Associates India Private Limited Vs Commissioner Of Central Tax (CESTAT Bangalore) In present case, the appellant has complied with the conditions prescribed under para 2(h) of the Notification No.27/2012 and debited the CENVAT account on 31.3.2018 though there was some delay in debiting the CENVAT account but the delay in debiting the CENVAT account is only a procedural delay and will not defeat the substantial right of the appellant to claim refund. Further, I find that when the appellant filed the refund claim in February 2018, by that time, the erstwhile Service Tax Regime was re...