Case Details: Vaibhav Global Ltd. Versus Commissioner, Central Goods and Service Tax, Customs & Central Excise, Jaipur) (2025) 28 Centax 66 (Tri.-Del)
Judiciary and Counsel Details
- Shri Anil Choudhary, Member (J)
- Shri Rajesh Chhibber, Adv., for the Appellant.
- Shri Pradeep Gupta, Authorised Representative, for the Respondent.
Facts of the Case
A 100% Export-Oriented Unit (EOU) claimed a refund of unutilized CENVAT credit for the quarter ending June 2017 under Rule 5 of the Cenvat Credit Rules, 2004, read with Notification No. 27/2012-CE (NT) dated 18-06-2012. Due to a clerical mistake in the ER-12 return, an incorrect credit amount was recorded. The appellant, unable to revise the return as per Notification No. 8/2016-CE (NT) dated 01-03-2016, promptly informed the department on 04-09-2017, well before filing the refund claim on 06-10-2017. However, the department partially denied the refund solely on the ground that the closing balance in ER-12 did not reflect the claimed amount. This denial led the appellant to file an appeal before the CESTAT.
CESTAT Held
The Hon’ble CESTAT ruled that substantive benefits cannot be denied on technical grounds. Since Notification No. 27/2012-CE (NT) dated 18-06-2012 does not mandate that refund claims must match the ER-12 closing balances, the tribunal held that the partial refund denial was unjustified. The ruling reaffirmed that mere non-furnishing of certain information in statutory returns cannot override eligibility, particularly when no such restrictive condition exists under Notification No. 8/2016-CE (NT) dated 01-03-2016.
List of Cases Cited
- Cenveo Publisher Services India Ltd. v. Commissioner — 2018 (9) G.S.T.L. 416 (Tri. All.) — Relied on [Paras 7.3, 10.3]
- Mach Aero Components P. Ltd. v. Commissioner — 2017 (3) G.S.T.L. 348 (Tri. Bang.) — Relied on [Para 7.2, 10.2]
- Mangalore Chemical & Fertilizers Ltd. v. Dy. Comm. — 1991 (55) E.L.T. 437 (SC) — Relied on [Paras 7.1, 10.2]
List of Notifications Cited
- Notification No. 27/2012-C.E. (N.T.), dated 18-6-2012 [Paras 2, 3, 10]
- Notification No. 8/2016-CE (NT), dated 1-3-2016 [Paras 5, 7, 11]
- Notification No. 42/2016-C.E. (N.T.) [Paras 3]
