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2021 (11) TMI 338 - AT - Service TaxRefund claims of unutilized cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 - Notification 27/2012-CE (NT) - Claim of refund rejected on the ground that the appellant had carried forward the same into its Tran-1 Form of GST. - HELD THAT:- there are no disputes as to the facts. It is now the case of the appellant that it has reversed the entire credit covering the appeal period in their GST Electronic Credit Ledger filed for March 2021. They have also filed copy of the Form GSTR-3B in support, before this forum. It is the settled position of law that a substantial right of a tax payer cannot be denied on mere procedural lapse, which is reaffirmed by this very Bench in the case of JMT Consultant Detailing Pvt. Ltd. Vs. CCT, Bengaluru East [2019 (12) TMI 648 - CESTAT BANGALORE]. Refund to be allowed, subject to verification.
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