https://www.taxtmi.com/article/detailed?id=8567 Cash refund under section 11B for unutilised CENVAT credit is not available where credit remains unused due to closure or inability to utilise inputs; the statutory scheme limits refund to duty credit relatable to inputs actually used in accordance with rules or notifications, and transitional provisions permit carrying forward of unutilised credit rather than mandating cash payment on cessation of activity. en-us Fri, 28 Jun 2019 06:50:21 +0530 Fri, 28 Jun 2019 06:50:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8567 Cash refund under section 11B for unutilised CENVAT credit is not available where credit remains unused due to closure or inability to utilise inputs; the statutory scheme limits refund to duty credit relatable to inputs actually used in accordance with rules or notifications, and transitional provisions permit carrying forward of unutilised credit rather than mandating cash payment on cessation of activity. Articles Goods and Services Tax - GST Fri, 28 Jun 2019 06:50:21 +0530 https://www.taxtmi.com/article/detailed?id=8567