Refund of service tax paid on the input services - Export of services - If availment or utilization of...

Refund of service tax paid on the input services - Export of services - If availment or utilization of the credit is not in conformity with the CENVAT statute, then Rule 14 ibid provides that such irregularly availed or utilized CENVAT credit can be recovered from the assessee and for effecting such recovery, the provisions of Section 11A of the Central Excise Act, 1944 or Section 73 of the Finance Act, 1994 shall apply mutantismutandis - Refund cannot be denied under rule 5 - AT .....

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