https://www.taxtmi.com/forum/issue?id=113777 A service exporter with pre GST Cenvat credit who did not transfer the balance via TRANS 1 filed refund claims after the appointed day and made manual reversals in private registers; the department holds that transitional rules required transfer into the electronic credit ledger and that unreconciled private register reversals and absence of debit entries in statutory returns render refund claims procedurally defective, making appellate or litigatory challenge the primary remedy. en-us Thu, 24 May 2018 22:29:53 +0530 Thu, 23 Jan 2025 15:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113777 A service exporter with pre GST Cenvat credit who did not transfer the balance via TRANS 1 filed refund claims after the appointed day and made manual reversals in private registers; the department holds that transitional rules required transfer into the electronic credit ledger and that unreconciled private register reversals and absence of debit entries in statutory returns render refund claims procedurally defective, making appellate or litigatory challenge the primary remedy. Discussion-Forum GST Thu, 24 May 2018 22:29:53 +0530 https://www.taxtmi.com/forum/issue?id=113777