https://www.taxtmi.com/caselaws?id=436741 Refund of accumulated CENVAT credit under Notification No. 27/2012-CE read with Rule 5 of the CENVAT Credit Rules, 2004 could not be denied where the credit had not been disallowed or recovered under Rule 14. The claim arose from input services used for export of services, and in the absence of any invocation of Rule 14, the credit remained available in the assessee's books. On that basis, rejection of the refund was held unsustainable and the refund was directed to be allowed. en-us Thu, 16 Mar 2023 00:00:00 +0530 Tue, 18 Apr 2023 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436741 Refund of accumulated CENVAT credit under Notification No. 27/2012-CE read with Rule 5 of the CENVAT Credit Rules, 2004 could not be denied where the credit had not been disallowed or recovered under Rule 14. The claim arose from input services used for export of services, and in the absence of any invocation of Rule 14, the credit remained available in the assessee's books. On that basis, rejection of the refund was held unsustainable and the refund was directed to be allowed. Case-Laws Service Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436741