Rejection of refund claim - Ideally, credit should be reversed ...

Refund Claim Rejected: Eligibility Arises After Export Proceeds Received; Appellant Failed to Prove Credit Availability.

December 5, 2022

Case Laws Service Tax AT

Rejection of refund claim - Ideally, credit should be reversed as and when export takes place; however, with eligibility for refund arising only upon receipt of proceeds of export and the scheme having provided for filing of claim within a year thereafter, the dilution of ideal by shift to the quarter in which the claim is preferred is acceptable approximation. - the appellant is, squarely and singularly, responsible for failure to furnish proof of the required availability of credit till the date of write off and, in the absence of any such evidence even at this stage of appeal or even assurance of being ready and willing to do so, there is no scope for further ascertainment. - AT

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Rejection of refund claim - Ideally, credit should be reversed ...

Refund Claim Rejected: Eligibility Arises After Export Proceeds Received; Appellant Failed to Prove Credit Availability.

December 5, 2022

Case Laws Service Tax AT

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