CENVAT Credit Refund Allowed Based on Account Balance, Not Closing Balance in ST-3 Return.

CENVAT Credit Refund Allowed Based on Account Balance, Not Closing Balance in ST-3 Return. https://www.taxtmi.com/highlights?id=44102 Refund of CENVAT Credit - even if ST-3 return for a particular period do not show any unutilized balance of cenvat credit, the refund still is to be granted on the basis of cenvat credit available in cenvat credit account and not on the basis of closing balance of cenvat credit shown in ST-3 return. en-us Fri, 25 Jan 2019 09:04:24 +0530 Fri, 25 Jan 2019 09:04:24 +0530 TaxTMI RSS Generator CENVAT Credit Refund Allowed Based on Account Balance, Not Closing Balance in ST-3 Return. https://www.taxtmi.com/highlights?id=44102 Refund of CENVAT Credit - even if ST-3 return for a particular period do not show any unutilized balance of cenvat credit, the refund still is to be granted on the basis of cenvat credit available in cenvat credit account and not on the basis of closing balance of cenvat credit shown in ST-3 return. Highlights Service Tax Fri, 25 Jan 2019 09:04:24 +0530 https://www.taxtmi.com/highlights?id=44102