https://www.taxtmi.com/caselaws?id=392464 The Tribunal set aside the denial of a refund of un-utilized Cenvat Credit under Cenvat Credit Rules, 2004, finding that the appellant's subsequent reversal of the refund amount in their GSTR-3B Return for October 2018 complied with relevant regulations. The denial was deemed unjustified as there was no provision to debit the refund amount in the GST regime, and the Tribunal granted the appeal, providing consequential benefits as per law. en-us Thu, 20 Feb 2020 00:00:00 +0530 Fri, 21 Feb 2020 11:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392464 The Tribunal set aside the denial of a refund of un-utilized Cenvat Credit under Cenvat Credit Rules, 2004, finding that the appellant's subsequent reversal of the refund amount in their GSTR-3B Return for October 2018 complied with relevant regulations. The denial was deemed unjustified as there was no provision to debit the refund amount in the GST regime, and the Tribunal granted the appeal, providing consequential benefits as per law. Case-Laws Service Tax Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392464