https://www.taxtmi.com/forum/issue?id=260 Refund of excess service tax is ordinarily not available where unutilised Cenvat credit can be carried forward under rule 5; refunds are limited to exceptions such as export of services, tax deposited under compulsion of officials, or proven practical difficulty in utilising the credit, and taxpayers should review the notification permitting refunds in export situations. en-us Fri, 22 Sep 2006 16:49:43 +0530 Thu, 23 Jan 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=260 Refund of excess service tax is ordinarily not available where unutilised Cenvat credit can be carried forward under rule 5; refunds are limited to exceptions such as export of services, tax deposited under compulsion of officials, or proven practical difficulty in utilising the credit, and taxpayers should review the notification permitting refunds in export situations. Discussion-Forum Service Tax Fri, 22 Sep 2006 16:49:43 +0530 https://www.taxtmi.com/forum/issue?id=260