Refund of unutilized CENVAT Credit - POST GST era - the refund ...
Service Tax
April 16, 2020
Refund of unutilized CENVAT Credit - POST GST era - the refund claim beyond the period of limitation provided under law is totally barred by limitation. Even the fact that the tax was paid under a mistake of law, cannot be adopted for grant of such refund. - AT
View Source