Claim for Refund of CENVAT Credit cannot be Denied In Absence of Reviewing or Reassessing of Self-Assessed Return

The Delhi High Court has held that a claim for a refund of cenvat credit cannot be denied in the absence of reviewing or reassessing self-assessed returns. BT(India) Private Limited, the petitioner impugned the order passed by the second respondent in terms of which its applications for refund of unutilized CENVAT credit have come to…

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