Cenvat Credit Refund Can't Be Denied For Quoting Wrong Rule: CESTAT

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) addressed a case involving a refund of CENVAT credit where the wrong rule was quoted. The tribunal ruled that the refund claim should not be denied solely based on the incorrect citation of the rule. This decision underscores the principle that substantive rights should not be compromised due to procedural errors, promoting fairness in the adjudication of tax refund claims.