https://www.taxtmi.com/caselaws?id=381488 Refund of accumulated and unutilised CENVAT credit was considered admissible where the claim was limited to the credit balance available at filing, and a later debit was not treated as fatal under para 2(h) of Notification No. 27/2012-CE (NT). The documentary discrepancies in the supporting vouchers required verification, but they did not by themselves defeat the claim. As the TRAN-1 return was filed as nil and no input credit was carried forward, the matter was remanded to the original authority to verify the documents relating to reversal of credit and grant refund to the extent found admissible. en-us Tue, 04 Jun 2019 00:00:00 +0530 Thu, 13 Jun 2019 06:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381488 Refund of accumulated and unutilised CENVAT credit was considered admissible where the claim was limited to the credit balance available at filing, and a later debit was not treated as fatal under para 2(h) of Notification No. 27/2012-CE (NT). The documentary discrepancies in the supporting vouchers required verification, but they did not by themselves defeat the claim. As the TRAN-1 return was filed as nil and no input credit was carried forward, the matter was remanded to the original authority to verify the documents relating to reversal of credit and grant refund to the extent found admissible. Case-Laws Service Tax Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381488