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TMI Blog2021 (11) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... ied 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant s refund claim have been upheld. 2. Heard Mr. Pradyumna G.H, Advocate for the appellant and Mr. P. Gopakumar, Additional Commissioner (AR) for the Revenue, I have gone through the documents placed on record. 3. The appellant had made refund claims of unutilized cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 (CCR for short), read with Notification 27/2012-CE (NT) dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s forum. 6. 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 vide Final Order No. 21215/2019 dated 16/12/2019. In view of this, I hold that the authorities below have erred in rejecting the appellant s claim for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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