https://www.taxtmi.com/caselaws?id=375321 Refund of accumulated Cenvat credit cannot be denied merely because the ST-3 return showed a nil balance, where contemporaneous records otherwise established the available credit. The relevant refund condition required the claim not to exceed the credit balance available at the end of the quarter or at the time of filing, but the return was not treated as the sole reliable record for that purpose. Accounts, invoices and a chartered accountant certificate were accepted as supporting evidence. Delay in filing a revised return was treated as procedural, and a return error was regarded as rectifiable. A procedural lapse could not defeat a substantive refund entitlement backed by documentary proof. en-us Mon, 14 Jan 2019 00:00:00 +0530 Mon, 18 Feb 2019 06:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375321 Refund of accumulated Cenvat credit cannot be denied merely because the ST-3 return showed a nil balance, where contemporaneous records otherwise established the available credit. The relevant refund condition required the claim not to exceed the credit balance available at the end of the quarter or at the time of filing, but the return was not treated as the sole reliable record for that purpose. Accounts, invoices and a chartered accountant certificate were accepted as supporting evidence. Delay in filing a revised return was treated as procedural, and a return error was regarded as rectifiable. A procedural lapse could not defeat a substantive refund entitlement backed by documentary proof. Case-Laws Service Tax Mon, 14 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375321