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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Refund of CENVAT Credit lying unutilized - Rule 5 authorizes ...

Case Laws     Central Excise

May 25, 2017

Refund of CENVAT Credit lying unutilized - Rule 5 authorizes grant of refund only in case where final products have been exported. Thus, there is no provision in law of Central Excise for grant of refund of such accumulated credit to the appellant - AT

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