Refund to be granted in cash towards accumulated CENVAT credit on exports during Pre-GST regime
Last updated: 27 August 2022
Court :
CESTAT, Mumbai
Brief :
The CESTAT, Mumbai in the matter of M/s Oil States Industries India Pvt. Ltd v. Commissioner of CGST & Central Excise, Raigad [FINAL ORDER NO. A/85680 / 2022 dated August 5, 2022] has held that the assessee is entitled to get cash refund, if any, against CENVAT Credit available during Pre-GST regime as per provision contained in Section 142(3) of the Central Goods and Services Tax Act 2017 ("the CGST Act").
Citation :
FINAL ORDER NO. A/85680 / 2022 dated August 5, 2022
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Bimal Jain
Published in GST
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