The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench held that refund of unutilised Cenvat credit is admissible under Section 142(3) of the CGST Act, 2017, but remains subject to limitation under Section 11B of the Central Excise Act, 1944. The bench of Sanjiv Srivastava (Technical Member) has upheld the partial rejection of…
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