https://www.taxtmi.com/caselaws?id=431020 Refund under rule 5 of the CENVAT Credit Rules, 2004 for accumulated credit linked to export of services required proof of compliance with the prescribed pre-debit condition in paragraph 2(h) of the scheme. The returns showing write-off or closing balances were insufficient to establish that the claimed credit remained available and had been validly debited before the refund claim. As the record did not show substantive compliance with the mandatory debit requirement, the procedural objection was not cured and the refund was held inadmissible. en-us Tue, 29 Nov 2022 00:00:00 +0530 Mon, 05 Dec 2022 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431020 Refund under rule 5 of the CENVAT Credit Rules, 2004 for accumulated credit linked to export of services required proof of compliance with the prescribed pre-debit condition in paragraph 2(h) of the scheme. The returns showing write-off or closing balances were insufficient to establish that the claimed credit remained available and had been validly debited before the refund claim. As the record did not show substantive compliance with the mandatory debit requirement, the procedural objection was not cured and the refund was held inadmissible. Case-Laws Service Tax Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431020