GSTAT Lucknow
For assessee
Ajit Kumar Minz v. B.L. Agro Industries Ltd
Where manufacturer of edible oils re-filed differential ITC refund claims for same periods after remand due to changes in refund formula and satisfied substantive and procedural requirements under Section 54 and Rule 89, technically rejected supplementary claims were maintainable if within limitation, and technical objections could not override substantive entitlement, thus, appellate authority's grant of refund required no interference