No provision for Refund in Cash for Tax paid / Credit taken on Input: CESTAT upholds Rejection Refund Cash [Read Order]

The refund cannot be granted in cash in respect of such unclaimed/unutilized credit on input.
By Aiswarya Krishnadas - On June 17, 2024 3:49 pm - 2 mins read
Refund in Cash - Tax paid - CESTAT - Refund Cash - taxscan

The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the rejection of refund in cash for tax paid or credit taken on input, citing the absence of provision for such refunds. The appellants were engaged in the manufacture of pharmaceutical products and were availing Cenvat credit on account of…

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