Refund of wrongly reversed CENVAT credit cannot be rejected solely on the ground of non-filing of under protest letter

Prayosha Healthcare Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) In Prayosha Healthcare Pvt Ltd v. C.C.E. & S.T.-Vadodara-ii [Excise Appeal No.11102 of 2018 dated September 21, 2021], the current appeal has been filed against Order-in-Appeal OIA-VAD-EXCUS-002-APP-613-2017-18 dated November 21, 2017 (“OIA”) passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax- VADODARA-I (“Respondent”) for rejecting the appeal against Order-in-Original (“OIO”) which rejected the refund claim against reversal of  Central Value Added Tax Credit (“CENVAT”) of Prayosha...