https://www.taxtmi.com/highlights?id=69889 Rejection of Refund claim - It is well settled principle that availment of Cenvat Credit, its utilisation and refund are different aspects dealt with under CCR, 2004. Rule 5 provides for any refund of Cenvat Credit and nowhere in this Rule there is a provision to determine the correctness about the availment of Cenvat Credit. Its only Rule 14 ibid which provides for recovery of irregularly availed Cenvat Credit. - AT en-us Mon, 22 May 2023 08:58:05 +0530 Mon, 22 May 2023 08:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69889 Rejection of Refund claim - It is well settled principle that availment of Cenvat Credit, its utilisation and refund are different aspects dealt with under CCR, 2004. Rule 5 provides for any refund of Cenvat Credit and nowhere in this Rule there is a provision to determine the correctness about the availment of Cenvat Credit. Its only Rule 14 ibid which provides for recovery of irregularly availed Cenvat Credit. - AT Highlights Service Tax Mon, 22 May 2023 08:58:05 +0530 https://www.taxtmi.com/highlights?id=69889