Home Case Index All Cases Customs Customs + AT Customs - 2007 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (11) TMI 218 - AT - CustomsIn the case of 100% EOUs, the input can be imported free of duty - They can be obtained indigenously also free of duty - Rule 5 of the CENVAT Credit Rules provides for refund of Cenvat credit where the appellants are not able to utilize the same - appellants had availed Cenvat credit and they were not in a position to utilize the same for the reason that all the products were exported – as per Rule 5 CCR, they are rightly entitled for the refund of unutilized credit
|