Service Tax Refund cannot be denied merely for non-filing of TRAN-1 before 27.12.2017

Bharat Heavy Electricals Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) Right to claim Service Tax Refund cannot be frustrated for Procedural requirement of filing TRAN-1 before Dec 27, 2017: CESTAT The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in the matter of M/s. Bharat Heavy Electricals Ltd. vs. Commissioner of GST & Central Excise [Excise Appeal No. 40546 of 2021 dated December 15, 2021] held that, right to claim Service Tax refund cannot be denied merely on account of procedural lapse of filing TRAN-1 before December 27, 2017. Fac...