Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 849 - AT - Central ExciseRefund claim - Rule 5 of CCR, 2004 - N/N. 27/2012-CE (NT) dt.18.6.2012 - CENVAT credit lying unutilised due to closure of factory - Held that: - unutilized credit lying in the books of account on account of closure of factory should not be denied only on account of that they did not meet other procedural requirements of Rule 5 of the Rules read with N/N. 27/2012 - matter remanded back to the original authority only for the limited purpose of ascertaining the correct amount of eligible accumulated credit that remained unutilized on account of such closure - appeal allowed by way of remand.
|