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    <title>2022 (10) TMI 1009 - CESTAT CHENNAI</title>
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    <description>CESTAT Chennai ruled in favor of appellant regarding CENVAT credit refund of Rs.2,93,427/- for business support services provided to foreign clients during July-September 2014. The appellant was initially directed to take re-credit instead of cash refund, but this became impractical after GST implementation. Following precedent from VEER-O-METALS case, the Tribunal held that when re-credit cannot be availed due to GST introduction, cash refund must be allowed. Appeal was allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=429451</link>
      <description>CESTAT Chennai ruled in favor of appellant regarding CENVAT credit refund of Rs.2,93,427/- for business support services provided to foreign clients during July-September 2014. The appellant was initially directed to take re-credit instead of cash refund, but this became impractical after GST implementation. Following precedent from VEER-O-METALS case, the Tribunal held that when re-credit cannot be availed due to GST introduction, cash refund must be allowed. Appeal was allowed.</description>
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