Exporter Challenges Unjust Rejection of CENVAT Credit Refund; ST-3 Return Not a Relevant Document for Credit Admissibility.

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....Refund of unutilised CENVAT Credit - exporter of services - It is evident that ST-3 return has not been mentioned as the document relevant for the purpose of considering the admissibility of the credit and the refund. Accordingly rejection of refund claim by referring to the ST-3 return, cannot be justified, - AT....