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Denial of Refund by Invoking Rule 9(1)(b) of Cenvat Credit Rules Without Fraud or Suppression is Invalid: CESTAT

Update / Judgement Date

31 Aug 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & CustomOther Legal Matters

The CESTAT has ruled that the "denial of a refund by invoking Rule 91B of CENVAT Credit Rules" "without fraud or suppression" is "invalid." The tribunal's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.