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Service Tax | Sanctioned CENVAT Refund Cannot Be Collaterally Recovered Under Section 73: CESTAT Chandigarh

10 Sept 2026 · 10 Sept 2026By CA Sandeep Kanoi

CESTAT Chandigarh held Section 73 cannot recover sanctioned refunds without Section 84 review and upheld CENVAT refund where procedural lapses existed. The post Sanctioned CENVAT Refund Cannot Be Collaterally Recovered Under Section 73: CESTAT Chandigarh appeared first on TaxGuru .

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