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CESTAT: Refund of Unutilised Credit Can't Denied if Amount Voluntarily Debited/Credited in GSTR-3B - (20 Jan 2020)

GOODS AND SERVICES TAX

Customs Excise and Service Tax Appellate Tribunal, Mumbai has held that the refund of unutilized credit cannot be denied if the Assessee voluntarily debits or credit amount in Form GSTR-3B.

Tags : CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   REFUND OF UNUTILISED CREDIT  

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