Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 544 - AT - Central Excise100% EOU - refund in cash of unutilized CENVAT credit - Held that: - there is no dispute of the fact that this credit is accumulated in the books of accounts of the appellant on account of export of the goods and they filed refund of cash credit periodically relevant to the particular quarter - theirs is an 100% EOU and the total amount of refund mentioned as ₹ 64,78,444/- which had been claimed on the ground that the said credit could not be utilized for domestic clearances, therefore, restricting the refund to the particular quarter, is unsustainable in law - refund allowed - appeal allowed - decided in favor of appellant.
|