Refund rejected in absence of proof of availability of credit amount till debit of claim amount

Rosy Blue India Pvt Ltd Vs Commissioner of GST & Central Excise (CESTAT Mumbai)

CESTAT Mumbai held that notification no. 27/2012/CE (NT) dated 18th June 2012 for operationalizing of rule 5 of CENVAT Credit Rules, 2004 include d

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