Refund of CENVAT credit - N/N. 05/2006 – CE (NT) lays down that ...
Service Tax
June 18, 2018
Refund of CENVAT credit - N/N. 05/2006 – CE (NT) lays down that the amount claimed as refund of CENVAT amount should be debited before applying for the Refund and the appellant had not done so. They have debited the amount, but much later and thereby they violated the condition 2(h) of the notification - Refund was rightly rejected.
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