{"id":3094,"date":"2025-03-16T12:01:09","date_gmt":"2025-03-16T06:31:09","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=3094"},"modified":"2025-03-16T12:01:09","modified_gmt":"2025-03-16T06:31:09","slug":"mere-non-furnishing-of-information-in-return-cannot-be-the-sole-ground-to-deny-refund-of-unutilized-cenvat-credit-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/mere-non-furnishing-of-information-in-return-cannot-be-the-sole-ground-to-deny-refund-of-unutilized-cenvat-credit-cestat","title":{"rendered":"Mere Non-Furnishing of Information in Return Cannot Be the Sole Ground to Deny Refund of Unutilized CENVAT Credit | CESTAT"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000389970\/mere-non-furnishing-of-information-in-return-can-not-be-the-sole-ground-to-deny-refund-of-unutilized-cenvat-credit-cestat\">Vaibhav Global Ltd. Versus Commissioner, Central Goods and Service Tax, Customs &amp; Central Excise, Jaipur) (2025) 28 Centax 66 (Tri.-Del)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Shri Anil Choudhary<\/strong>, Member (J)<\/li>\n<li><strong>Shri Rajesh Chhibber<\/strong>, Adv., for the Appellant.<\/li>\n<li><strong>Shri Pradeep Gupta<\/strong>, Authorised Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>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.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The Hon\u2019ble 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.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(9)%20G.S.T.L.%20416%20(Tri.%20All.)&amp;itemType=AP\">Cenveo Publisher Services India Ltd. v. Commissioner<\/a> \u2014 2018 (9) G.S.T.L. 416 (Tri. All.) \u2014 Relied on [Paras 7.3, 10.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(3)%20G.S.T.L.%20348%20(Tri.%20Bang.)&amp;itemType=AP\">Mach Aero Components P. Ltd. v. Commissioner<\/a> \u2014 2017 (3) G.S.T.L. 348 (Tri. Bang.) \u2014 Relied on [Para 7.2, 10.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1991%20(55)%20E.L.T.%20437%20(SC)&amp;itemType=AP\">Mangalore Chemical &amp; Fertilizers Ltd. v. Dy. Comm.<\/a> \u2014 1991 (55) E.L.T. 437 (SC) \u2014 Relied on [Paras 7.1, 10.2]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2027%2F2012-C.E.%20(N.T.)&amp;itemType=AP\">Notification No. 27\/2012-C.E. (N.T.)<\/a>, dated 18-6-2012 [Paras 2, 3, 10]<\/li>\n<li>Notification No. 8\/2016-CE (NT), dated 1-3-2016 [Paras 5, 7, 11]<\/li>\n<li>Notification No. 42\/2016-C.E. (N.T.) [Paras 3]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Vaibhav Global Ltd. Versus Commissioner, Central Goods and Service Tax,&hellip;<\/p>\n","protected":false},"author":5,"featured_media":3128,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-3094","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mere Non-Furnishing of Information in Return Cannot Be the Sole Ground to Deny Refund of Unutilized CENVAT Credit | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT ruled that a clerical error in the ER-12 return cannot justify denying a refund of unutilized CENVAT credit, emphasizing substantive benefit over technicality.\" \/>\n<meta name=\"robots\" content=\"index, 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