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Central Excise - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Refund of credit on export of goods - absence of a statutory ...


Refund Claim Wrongly Rejected Due to Non-Existent Registration Requirement for Export Goods Credit, Legal Error Confirmed.

February 13, 2015

Case Laws     Central Excise     AT

Refund of credit on export of goods - absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law - AT

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