https://www.taxtmi.com/highlights?id=34769 Refund claim - unutilized Cenvat Credit of Service Tax paid on the input services used in the manufacture of the final products, which were cleared for export - denial on the ground that there was no prescribed procedure for filing the refund claim during the relevant period - substantive right cannot be denied - refund allowed - AT en-us Thu, 11 May 2017 08:29:20 +0530 Thu, 11 May 2017 08:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34769 Refund claim - unutilized Cenvat Credit of Service Tax paid on the input services used in the manufacture of the final products, which were cleared for export - denial on the ground that there was no prescribed procedure for filing the refund claim during the relevant period - substantive right cannot be denied - refund allowed - AT Highlights Central Excise Thu, 11 May 2017 08:29:20 +0530 https://www.taxtmi.com/highlights?id=34769