Refund of pre-deposit made under Section 35F by way of reversal ...
Appeal Success: Commissioner (Appeals) Confirms Appellant's Right to Credit in Electronic Ledger; Refund Should Be Granted.
November 18, 2022
Case Laws Service Tax AT
Refund of pre-deposit made under Section 35F by way of reversal in GST-ITC credit - Since the Commissioner (Appeals) has agreed that the appellant is eligible to avail the credit in their electronic credit ledger the appeal should not have been rejected, whereas the refund should have been allowed if not in cash, but atleast by way of credit in their electronic credit ledger - AT
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