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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Refund of unutilized CENVAT Credit - Debiting the CENVAT account ...


Appellant's Right to CENVAT Credit Refund Valid Despite Procedural Error u/r 5 of CCR, 2004.

January 23, 2020

Case Laws     Service Tax     AT

Refund of unutilized CENVAT Credit - Debiting the CENVAT account subsequent to the filing of the refund claim is only a procedural violation which cannot defeat the substantive right of the appellant to claim refund under Rule 5 of CCR, 2004.

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