Refund of unutilized CENVAT credit - zero rated supplies - ...

GST

February 5, 2020

Refund of unutilized CENVAT credit - zero rated supplies - clubbing of successive calendar months/quarters across different financial years - the petitioner has a strong prima facie case, and we cannot deny the petitioner of its right to claim refund which is visible from the mechanism provided under the Act. The impugned circulars take away the vested right of the taxpayer that has accrued in the relevant period.

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Refund of unutilized CENVAT credit - zero rated supplies - ...

GST

February 5, 2020

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