CESTAT: No Provision in Cenvat Credit Rules to Allow Cash Refund of Cess in Cenvat Credit Balance - (06 May 2024)
GOODS AND SERVICES TAX
Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that there is no provision in the Cenvat Credit Rules, 2004 or in Central Excise Act, 1944 to allow cash refund of cesses lying in the balance in Cenvat Credit.
Tags : CESTAT CENVAT CREDIT RULES CENTRAL EXCISE ACT CENVAT CREDIT
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