Refund Claim cannot be rejected for not opting Provisional Assessment: CESTAT

Renault Nissan Automotive India Private Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai) Introduction: In a significant legal development, the Chennai branch of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled in favor of Renault Nissan Automotive India Private Limited, stating that their refund claim cannot be rejected merely for not opting for Provisional Assessment. This article delves into the intricacies of the case between Renault Nissan Automotive India and the Commissioner of GST and Central Excise. Background of the Case: Renault Nissan Auto...