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2019 (9) TMI 1592
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....AL) Shri Arun Jain, Advocate for the appellant Shri Dharmendra Singh, Supdt. (AR) for the respondent ORDER The appellant is engaged in export of service and was availing the benefit of CENVAT credit of duty and service tax paid on various inputs and input services. The said availment of credit was being reflected by the appellant in their statutory records as also in the returns. The a....
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....raised by the revenue at the time of availing of credit. Rule 5 allows refund of accumulated credit and at the time of grant of refund, the Revenue is not permitted to examine the availability of the CENVAT credit. Such an exercise was required to be adopted by the Revenue at the time of availment of credit, by way of initiation of separate proceedings. Having not done that, it is not permissible ....