https://www.taxtmi.com/forum/issue?id=118527 Taxpayer corrected a typographical underclaim of CENVAT credit by filing a revised return and Tran-01. Experts opine the additional credit was admissible irrespective of the revised filing, so time-bar or revised-return restrictions should not defeat the claim. An audit query and pre-SCN notice were issued; practitioners advise exhausting departmental remedies and defending through litigation. One view offered is that, if a refund route applies, there may be no prescribed time limit under central excise or GST refund provisions to recover the additional credit, though this remains an opinion. en-us Mon, 15 May 2023 11:55:47 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118527 Taxpayer corrected a typographical underclaim of CENVAT credit by filing a revised return and Tran-01. Experts opine the additional credit was admissible irrespective of the revised filing, so time-bar or revised-return restrictions should not defeat the claim. An audit query and pre-SCN notice were issued; practitioners advise exhausting departmental remedies and defending through litigation. One view offered is that, if a refund route applies, there may be no prescribed time limit under central excise or GST refund provisions to recover the additional credit, though this remains an opinion. Discussion-Forum GST Mon, 15 May 2023 11:55:47 +0530 https://www.taxtmi.com/forum/issue?id=118527