Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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CESTAT Rules CENVAT Credit Refund Cannot Be Denied Due to Procedural Lapse
Update / Judgement Date
21 Nov 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
Auditing and AssuranceGST
CESTAT ruled that CENVAT credit refund claims cannot be denied solely for procedural lapses like filing monthly instead of quarterly claims. The judgment reinforces substantive rights over procedural technicalities in indirect tax compliance.
