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Central Excise - Highlights / Catch Notes

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Cash Refund - unutilized CENVAT credit - closure of factory - ...

Central Excise

April 28, 2017

Cash Refund - unutilized CENVAT credit - closure of factory - there is no provision in Central Excise Act or in that CENVAT credit rules to give cash refund of accumulated credit - the subject refund claim of the CENVAT amount lying in the appellant’s account is not admissible - AT

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