Refund of CENVAT Credit being legitimate export incentive given to exporters can't be denied merely because of implementation of GST: Madras HC

EXCISE/ST/VAT : Refund of CENVAT credit under Rule 5 of CENVAT Rules 2004 read with Notification No.27/2012- CE(NT) dated 18-06-2012 is a legitimate export incentive given to an exporter of service and goods. Therefore, such legitimate export incentive given to exporters of goods or service cannot be denied merely because of intervening changes with the implementation of GST with effect from 1-7-2017

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