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2011 (2) TMI 503 - BOMBAY HIGH COURT
Refund - Rule 5 of the Cenvat Credit Rules, 2004 - Notification No. 4/2006, dated 14-3-2006 - There is no dispute that the assessee fulfills all other requirements of Rule 5 - as per the substituted Rule 5 refund of unutilized cenvat credit in respect of exports effected in the past is available to the manufacturer as well as provider of output service - it is evident that refund of unutilized credit is allowable not only to manufacturers but also available to providers of out put service - Decided in favor of the assessee