https://www.taxtmi.com/caselaws?id=379870 The Appellate Tribunal allowed the appeal, setting aside the Principal Additional Director General's order rejecting the refund claim against unutilized CENVAT credit due to lack of invoice details on FIRCs. The Tribunal held that the bank's self-certified statements, supported by a reconciliation statement, should suffice for processing the refund, contrary to the earlier decision. The respondent-department was directed to refund the amount with applicable interest within three months, following a precedent set by the CESTAT, Bangalore Bench. en-us Mon, 06 May 2019 00:00:00 +0530 Thu, 09 May 2019 06:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379870 The Appellate Tribunal allowed the appeal, setting aside the Principal Additional Director General's order rejecting the refund claim against unutilized CENVAT credit due to lack of invoice details on FIRCs. The Tribunal held that the bank's self-certified statements, supported by a reconciliation statement, should suffice for processing the refund, contrary to the earlier decision. The respondent-department was directed to refund the amount with applicable interest within three months, following a precedent set by the CESTAT, Bangalore Bench. Case-Laws Service Tax Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379870