https://www.taxtmi.com/caselaws?id=447934 CESTAT allowed the appeal, holding that denial of CENVAT credit during a refund proceeding under Rule 5, CCR 2004 was impermissible without initiating adjudication under Rule 14 read with Section 73 of the Finance Act, 1994. The tribunal found the adjudicating authority exceeded Rule 5's scope by disallowing credits totaling Rs.1,70,48,670; net Cenvat credit for the refund formula should be Rs.3,82,73,665 and refund determined accordingly. The debited amounts must be restored as credit or granted as cash refund under applicable GST provisions; appeal allowed. en-us Wed, 27 Sep 2023 00:00:00 +0530 Tue, 28 Oct 2025 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447934 CESTAT allowed the appeal, holding that denial of CENVAT credit during a refund proceeding under Rule 5, CCR 2004 was impermissible without initiating adjudication under Rule 14 read with Section 73 of the Finance Act, 1994. The tribunal found the adjudicating authority exceeded Rule 5's scope by disallowing credits totaling Rs.1,70,48,670; net Cenvat credit for the refund formula should be Rs.3,82,73,665 and refund determined accordingly. The debited amounts must be restored as credit or granted as cash refund under applicable GST provisions; appeal allowed. Case-Laws Service Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447934