Cenvat Credit Refund claim cannot be denied solely on Technical Reasons

Vaibhav Global Limited Vs Commissioner, Central Goods and Service Tax, Customs & Central Excise (CESTAT Delhi) Substantive benefit of refund claim cannot be denied on technical reasons The CESTAT, New Delhi in M/S Vaibhav Global Limited v. Commissioner, CGST, Customs & Central Excise, Jaipur (Rajasthan) [Service Tax Appeal No. 51118 of 2019-SM dated January 18, 2022] set aside the order passed by the Revenue Department rejecting the appeal filed for refund claim by the assessee. Held that, the refund claim of input services under GST cannot be denied solely on technical reasons. Facts:...