HomeIndirect TaxesRefund of Unutilised CENVAT Credit Can’t Be Denied Without Reasons or Disputing...

Refund of Unutilised CENVAT Credit Can’t Be Denied Without Reasons or Disputing Credit at Availment Stage: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that refund of unutilised CENVAT credit cannot be denied at the stage of refund without questioning the eligibility of the credit when it was originally availed. The bench of  Ajayan T.V (Judicial Member) has observed that the department cannot apply two different…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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