TMI BlogRefund of CENVAT Credit lying unutilized - Rule 5 authorizes grant of refund only in case where final...Refund of CENVAT Credit lying unutilized - Rule 5 authorizes grant of refund only in case where final products have been exported. Thus, there is no provision in law of Central Excise for grant of refund of such accumulated credit to the appellant - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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