Denial of substantive benefit alleging filing of refund claim under incorrect rule unjustified: CESTAT Delhi

Welspring Universal Vs Commissioner of Central Tax (CESTAT Delhi) CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Rule 18 of the Central Excise Rules, 2002 instead of Rules 5 of Cenvat Credit Rules, 2004. Facts- The appellant, an EOU, is engaged in manufacture of welding machine tools/accessories. As an EOU, it was also registered as a private bonded warehouse u/s. 58 and 65 of the Customs Act, 1962. The appellant exported goods under claim of rebate. The rebate claim was allowed by the Jurisdictional Officers and ...