https://www.taxtmi.com/caselaws?id=413882 Refund entitlement depending on verification of recredit to the CENVAT account should be decided on proper documentary scrutiny rather than rejected without examining supporting records. Where the appellant asserted that the differential amount had been recredited through a general voucher but the record was not adequately substantiated, fresh verification by the adjudicating authority was required. The impugned order was set aside and the matter remanded for examination of the supporting documents and for passing a speaking order in accordance with law. en-us Thu, 30 Sep 2021 00:00:00 +0530 Sat, 23 Oct 2021 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413882 Refund entitlement depending on verification of recredit to the CENVAT account should be decided on proper documentary scrutiny rather than rejected without examining supporting records. Where the appellant asserted that the differential amount had been recredited through a general voucher but the record was not adequately substantiated, fresh verification by the adjudicating authority was required. The impugned order was set aside and the matter remanded for examination of the supporting documents and for passing a speaking order in accordance with law. Case-Laws Service Tax Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413882