Court :
CESTAT Bengaluru
Brief :
The Hon'ble CESTAT, Bengaluru, in the matter of M/s Chariot International Pvt. Ltd. v. Commissioner of Central Tax [Central Excise Appeal No. 20158 of 2020 dated June 17, 2021] 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.
Citation :
Central Excise Appeal No. 20158 of 2020 dated June 17, 2021
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