https://www.taxtmi.com/highlights?id=70064 Claim of interest on the amount already debited from the CENVAT credit register - refund was not sanctioned and credit was taken back - The procedure prescribed for filing refund claims for unutilized CENVAT Credit in case of export of services under Rule 5 of the CENVAT Credit Rules, 2004 clearly lays down that the assessee is free to take back the credit of not sanctioned / partially sanctioned refunds. As such, payment of interest in the circumstances of these appeals is not provided for. - AT en-us Thu, 01 Jun 2023 08:05:53 +0530 Thu, 01 Jun 2023 08:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70064 Claim of interest on the amount already debited from the CENVAT credit register - refund was not sanctioned and credit was taken back - The procedure prescribed for filing refund claims for unutilized CENVAT Credit in case of export of services under Rule 5 of the CENVAT Credit Rules, 2004 clearly lays down that the assessee is free to take back the credit of not sanctioned / partially sanctioned refunds. As such, payment of interest in the circumstances of these appeals is not provided for. - AT Highlights Service Tax Thu, 01 Jun 2023 08:05:53 +0530 https://www.taxtmi.com/highlights?id=70064