Refund - cenvat credit - Rule 5 read with N/N. 5/2006 thus ...
Central Excise
July 31, 2017
Refund - cenvat credit - Rule 5 read with N/N. 5/2006 thus provides that refund should be filed on quarterly basis only after completion of the particular quarter. Therefore, the refund cannot be filed before completion of the quarter - refund allowed.
View Source