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Central Excise - Highlights / Catch Notes

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Refund of modvat credit - admissibility - period of limitation - ...

Central Excise

August 8, 2016

Refund of modvat credit - admissibility - period of limitation - accumulation of credit due to export of goods - u/s 11B, the relevant date for such type of refund, is not specified. - in the absence of any relevant date, limitation period could not have been calculated by the original authority - AT

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