https://www.taxtmi.com/caselaws?id=389099 Refund of unutilised Cenvat credit cannot be rejected on a jurisdictional objection where the invoices were issued in the name of an unregistered branch office, particularly when the objection was not raised in the deficiency memo and the claim was otherwise supported by the refund notification and prior Tribunal precedent. Rejection on invoice-related grounds was also unsustainable because no show cause notice was issued and the assessee was not given an opportunity to establish the genuineness of the claim. The refund rejection was therefore annulled and the assessee was held entitled to the sanctioned refund, with interest to follow the applicable statutory provisions. en-us Thu, 28 Nov 2019 00:00:00 +0530 Thu, 19 Nov 2020 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389099 Refund of unutilised Cenvat credit cannot be rejected on a jurisdictional objection where the invoices were issued in the name of an unregistered branch office, particularly when the objection was not raised in the deficiency memo and the claim was otherwise supported by the refund notification and prior Tribunal precedent. Rejection on invoice-related grounds was also unsustainable because no show cause notice was issued and the assessee was not given an opportunity to establish the genuineness of the claim. The refund rejection was therefore annulled and the assessee was held entitled to the sanctioned refund, with interest to follow the applicable statutory provisions. Case-Laws Service Tax Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389099