https://www.taxtmi.com/highlights?id=42694 Demand of Interest - the said credit so availed by the appellant remained only a paper entry and was not utilized by them, inasmuch as there was no scope of utilization, the appellant being an export unit and the credit so availed was refundable to them in cash - the reversal of the wrongfully availed credit without utilization will not attract any interest liability. en-us Sat, 17 Nov 2018 10:56:38 +0530 Sat, 17 Nov 2018 10:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42694 Demand of Interest - the said credit so availed by the appellant remained only a paper entry and was not utilized by them, inasmuch as there was no scope of utilization, the appellant being an export unit and the credit so availed was refundable to them in cash - the reversal of the wrongfully availed credit without utilization will not attract any interest liability. Highlights Service Tax Sat, 17 Nov 2018 10:56:38 +0530 https://www.taxtmi.com/highlights?id=42694