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2017 (2) TMI 1420 - CESTAT NEW DELHIRefund of CENVAT Credit - refund rejected by the authorities on the sole ground that e-BRCs i.e. Electronic Bank Reconciliation Certificate do not stand produced by them - Rule 5 of the Cenvat Credit Rules - HELD THAT:- The basic criteria for refund of credit is that the exporter had realized value of goods or services so exported by them for which purpose production of BRC is required. The requirement of filing e-BRC instead of manual BRC is only a procedural requirement and non-production of the same would not result in denial of benefit if otherwise available to the assessee. The impugned order denying refund claim on the said sole ground is not justified - matter is remanded to the original adjudicating authority for examining the manual BRC issued by the banks and to re-decide the refund - Appeal allowed by way of remand.
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