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Central Excise - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Refund of CENVAT Credit - export of granite slabs and tiles - ...


CENVAT Credit Refund Approved Despite Procedural Delay in GSTR-3B for Exported Granite Slabs and Tiles.

June 22, 2021

Case Laws     Central Excise     AT

Refund of CENVAT Credit - export of granite slabs and tiles - The appellant has reversed the credit in the GSTR-3B; but there was only a delay in debiting the same and this delay is procedural delay and will not disentitle the appellant from claiming the refund - Rejection of refunds is not sustainable - AT

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