Transitional credit being vested right cannot be taken away on procedural/ technical grounds

Monochem Graphics Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Delhi) CESTAT Delhi held that refund of transitional credit entitled to the assessee, as the assessee was unable to file TRAN-1 due to the technical glitches. Facts- Post implementation of GST, the appellant was unable to transfer cenvat of Rs. 11,23,276/- as the appellant was unable to file TRAN-1 due to the technical glitches. Accordingly, the appellant preferred an application before the Nodal Officer requesting for filing of TRAN-1. However, owing to the time limit for refund being one year, the appellant simultaneously f...