TMI BlogCourt Denies Cash Refund for Unutilized Cenvat Credit; No Statutory Provision or Export Link Found.Unutilized Cenvat Credit - refund in cash - it is neither the case of "otherwise due" of the refund nor the case of exported goods. Similarly, absence of express grant in statute does not imply ipso facto entitlement to refund - refund not allowed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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