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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Refund of CENVAT credit - clearances made to 100% EOU - deemed ...


Denial of CENVAT credit refund for supplies to 100% Export Oriented Units deemed unjustified; not considered physical exports.

May 15, 2017

Case Laws     Central Excise     AT

Refund of CENVAT credit - clearances made to 100% EOU - deemed exports - denial on the ground that the supplies made to EOU cannot be considered as actual physical exports - rejection of refund is unjustified - AT

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