Refund of Cenvat Credit Denied Due to Missing Documents Despite Adequate Evidence of Software Export and Foreign Exchange Receipt.

Refund of accumulated Cenvat credit - failure to submit documentary evidence for export of services - The fact of export of such software and the receipt of the foreign exchange therefore is sufficiently evidenced from the invoices, the FIRCs and the Chartered Accountant’s certificate certifying the total turnover. .....

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