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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Refund of accumulated credit - inputs used in the exempted ...

Central Excise

December 10, 2018

Refund of accumulated credit - inputs used in the exempted export goods - even though the finished goods are exempted, the same is allowed to be exported under Bond/ LUT. Therefore, the availment of Cenvat Credit by the respondent is not objectionable - refund is allowed.

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