https://www.taxtmi.com/caselaws?id=438058 The Tribunal partially allowed the appeal, stating that the modification of the refund claim by the lower authorities without issuing a notice under Rule 14 could not be upheld. They directed the amount of Rs. 3,09,347/- to be credited back to the Cenvat account if possible and left the issue of cash refund under the CGST Act to be resolved by the concerned authorities. en-us Thu, 12 Jan 2023 00:00:00 +0530 Mon, 22 May 2023 08:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438058 The Tribunal partially allowed the appeal, stating that the modification of the refund claim by the lower authorities without issuing a notice under Rule 14 could not be upheld. They directed the amount of Rs. 3,09,347/- to be credited back to the Cenvat account if possible and left the issue of cash refund under the CGST Act to be resolved by the concerned authorities. Case-Laws Service Tax Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438058