Procedural delay in credit reversal not disentitles assessee from claiming refund

Chariot International Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bengalore)

The Hon’ble CESTAT, Bengaluru set aside the order passed by the Commissioner (Appeals) disallowing the refund claims of the assessee on the ground that credit reversal in Form GSTR-3B pertains to GST credit and not CENVAT credit. Held that, procedural delay will not disentitle the assessee from claiming refund when credit had been reversed in Form GSTR-3B.

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