CESTAT allows refund claim for denied Cenvat credit under GST transition rules

Advance Micro Fertilizers Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Delhi) A manufacturer’s appeal challenging the rejection of a refund claim for Cenvat credit, amounting to Rs. 2,67,659/-, has been allowed by the Tribunal. The original rejection was based on grounds of the claim being time-barred and hit by unjust enrichment. The appellant, engaged in the production of various agricultural chemicals and disinfectants, had deposited service tax under the reverse charge mechanism. This amount, Rs. 2,67,659/-, was eligible for Cenvat credit under the Cenvat Credit Rules, 2004. H...