TMI BlogRefund claim - CENVAT credit account that remained unutilized upon closure of business and surrender of...Refund claim - CENVAT credit account that remained unutilized upon closure of business and surrender of registration certificate - legislative intent did not envisage the monetisation of CENVAT credit in the event of impossibility of utilisation. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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