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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Refund claim u/r 5 of unutilized Cenvat Credit - appellant has ...

Central Excise

November 27, 2015

Refund claim u/r 5 of unutilized Cenvat Credit - appellant has debited the amount in the Cenvat credit account on 01.07.2003 i.e. on the date of filing of the refund claim satisfied the said condition. The fact that the details of the same have not been reflected in the ER-2 or in the application filed will not make any difference - AT

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