Refund of Unutilised Credit can’t be denied If Assessee Voluntarily Debits Credit amount in Form GSTR-3B: CESTAT [Read Order]

The Bangalore Regional Bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) in the case of M/s. JMT Consultant Detailing Pvt. Ltd. vs. Commissioner of Central Tax, Bangaluru East has held that the refund...