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COMMISSIONER OF C. EX., AHMEDABAD Versus RANGDHARA POLYMERS

Refund claim - Accumulated Cenvat credit - Deemed exports - Appellants filed claim for refund of Rs. 4,17,531/- for accumulated Cenvat credit on the inputs used in the manufacture of excisable goods cleared to a 100 EOU - As per the decision in the case of Sanghi Textiles Limited and the decision in the case of S.V. Business Pvt. Ltd., Tribunal came to the conclusion that even in the case of deemed exports, refund is admissible. - Limitation - In the absence of specific provisions related to ref....... + More

 

 

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COMMISSIONER OF C. EX., AHMEDABAD Versus RANGDHARA POLYMERS

 

 

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