https://www.taxtmi.com/caselaws?id=381132 Refund of accumulated CENVAT credit under Rule 5, read with paragraph 2(h) of Notification No. 27/2012-C.E. (N.T.), required the amount claimed to be debited from the CENVAT credit account when the refund application was filed. The Tribunal treated this debit requirement as mandatory and found that no debit was made in the CENVAT account or reflected in the ST-3 return at the relevant time. A later debit in GSTR-3B did not cure the defect, and the refund claim was therefore inadmissible. en-us Fri, 31 May 2019 00:00:00 +0530 Wed, 05 Jun 2019 08:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381132 Refund of accumulated CENVAT credit under Rule 5, read with paragraph 2(h) of Notification No. 27/2012-C.E. (N.T.), required the amount claimed to be debited from the CENVAT credit account when the refund application was filed. The Tribunal treated this debit requirement as mandatory and found that no debit was made in the CENVAT account or reflected in the ST-3 return at the relevant time. A later debit in GSTR-3B did not cure the defect, and the refund claim was therefore inadmissible. Case-Laws Service Tax Fri, 31 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381132