Refund of CENVAT Credit - even if ST-3 return for a particular ...
CENVAT Credit Refund Allowed Based on Account Balance, Not Closing Balance in ST-3 Return.
January 25, 2019
Case Laws Service Tax AT
Refund of CENVAT Credit - even if ST-3 return for a particular period do not show any unutilized balance of cenvat credit, the refund still is to be granted on the basis of cenvat credit available in cenvat credit account and not on the basis of closing balance of cenvat credit shown in ST-3 return.
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