Refund of CENVAT Credit - even if ST-3 return for a particular ...
Case Laws Service Tax
January 25, 2019
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.
View Source