https://www.taxtmi.com/highlights?id=63388 Refund of CENVAT credit - Its rejection by the Commissioner (Appeals) solely on the ground that GST was payable and no evidence of payment of GST was available is also not tenable and is erroneous to the extent that under GST Act recovery provisions are also available which can be resorted to by the competent authority instead of making a pre-condition of payment of GST to facilitate the refund process that was instituted under the erstwhile Central Excise Act in borrowing force from the new GST Act itself. - AT en-us Thu, 12 May 2022 08:43:03 +0530 Thu, 12 May 2022 08:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63388 Refund of CENVAT credit - Its rejection by the Commissioner (Appeals) solely on the ground that GST was payable and no evidence of payment of GST was available is also not tenable and is erroneous to the extent that under GST Act recovery provisions are also available which can be resorted to by the competent authority instead of making a pre-condition of payment of GST to facilitate the refund process that was instituted under the erstwhile Central Excise Act in borrowing force from the new GST Act itself. - AT Highlights Service Tax Thu, 12 May 2022 08:43:03 +0530 https://www.taxtmi.com/highlights?id=63388