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Central Excise - Highlights / Catch Notes

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Refund of unutilized CENVAT Credit - The Department has not ...

Central Excise

September 14, 2023

Refund of unutilized CENVAT Credit - The Department has not raised any objection at the time of availing and utilizing the credit - when no objection was raised at the time of availing and utilizing the credit, the objection regarding the eligibility of credit cannot be raised at the time of filing of the refund claim, to deny the refund claim. - AT

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