https://www.taxtmi.com/forum/issue?id=109025 Where a refund sanctioned is less than the amount claimed, the claimant may take back the credit for the difference; RG 23A Part II has been abolished so a simple debit/credit accounting record suffices. Disallowed credits identified by the department should be reversed in subsequent returns or taken back into CENVAT credit, and the ledger/register balance should be reconciled with filed returns, with departmental clarification sought where reasons for partial disallowance are unclear. en-us Wed, 12 Aug 2015 18:09:57 +0530 Thu, 23 Jan 2025 15:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109025 Where a refund sanctioned is less than the amount claimed, the claimant may take back the credit for the difference; RG 23A Part II has been abolished so a simple debit/credit accounting record suffices. Disallowed credits identified by the department should be reversed in subsequent returns or taken back into CENVAT credit, and the ledger/register balance should be reconciled with filed returns, with departmental clarification sought where reasons for partial disallowance are unclear. Discussion-Forum Central Excise Wed, 12 Aug 2015 18:09:57 +0530 https://www.taxtmi.com/forum/issue?id=109025