Expeditious refund processing requires complete claims, prescribed Cenvat credit statement and invoices only on request. Claimants must file complete refund claims with an attached checklist and required records as mandated by Rule 9(6) of the Cenvat Credit Rules; Cenvat credit ledgers or statements should supply vendor, service, invoice value and tax details. A soft copy of the Cenvat credit statement in the prescribed format must be submitted at filing; physical invoices need not be filed unless specifically called for. Officers are to verify eligibility of CENVAT credit under Rule 2(1) and ensure compliance with the checklist to expedite disposal.
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Provisions expressly mentioned in the judgment/order text.
Expeditious refund processing requires complete claims, prescribed Cenvat credit statement and invoices only on request.
Claimants must file complete refund claims with an attached checklist and required records as mandated by Rule 9(6) of the Cenvat Credit Rules; Cenvat credit ledgers or statements should supply vendor, service, invoice value and tax details. A soft copy of the Cenvat credit statement in the prescribed format must be submitted at filing; physical invoices need not be filed unless specifically called for. Officers are to verify eligibility of CENVAT credit under Rule 2(1) and ensure compliance with the checklist to expedite disposal.
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