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Central Excise - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Refund of unutilised Cenvat credit - refund claim denied on the ...

Central Excise

February 1, 2016

Refund of unutilised Cenvat credit - refund claim denied on the ground that in terms of Rule 11(2) of Cenvat Credit Rules, 2004, unutilised credit would lapse on closure of the unit - ER return submitted by the appellant along with refund application is sufficient to grant refund to the appellant - AT

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