TMI BlogRefund of unutilized cenvat credit - carried forward of balance cenvat account to TRAN-1 GST Regime - It...Refund of unutilized cenvat credit - carried forward of balance cenvat account to TRAN-1 GST Regime - It is not required for the appellant to deduct the amount in the ST-3 returns as and when credit is availed. Only if they intend to file refund claim they are required to debit the same - Therefore the contention of Ld. A.R that assessee ought to have debited the amount during the existence of Finance Act, 1994 itself cannot have substance. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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