HIGH COURT OF KARNATAKA : S V Halavagali & Sons v. Superintendent of Central Excise. ANANT RAMANTH HEGDE, J. WRIT PETITION NO. 102048 OF 2023 (T-RES) DATED NOVEMBER 3, 2023

1. The assessee had inadvertently filed for Cenvat credit under the wrong head, i.e., 7(d) instead of 7(b), but possessed documents to substantiate his claim under the correct head; claim deserved consideration under the correct head.
2. HELD: Since assessee had documents to support his claim under correct head matter should be remitted to revenue authority for reconsideration.
3. Impugned order passed was to be set aside – Revenue authority was further directed to consider assessee’s claim under the correct head and grant consequential relief if claim was established.