Refund of unutilised CENVAT credit - export of goods - even the ...
Central Excise
September 6, 2017
Refund of unutilised CENVAT credit - export of goods - even the goods are not dutiable or attracted Nil rate of duty if it is exported, refund under Rule 5 is legally available to the assessee, therefore on this ground rejection of refund claim is not sustainable.
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