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 clai

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