The Customs, Excise and Service Tax Appellate Tribunal (ITAT), Mumbai bench has granted cash refund claims of unutilized CENVAT Credit during the pre-GST regime. The appellant, M/s Oil States Industries India Pvt. Ltd. had filed a refund claim application for a refund of accumulated CENVAT Credit. The application was rejected as time-barred by the Original…
Source Taxscan
