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Central Excise - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Refund claim - CENVAT credit account that remained unutilized ...

Central Excise

September 2, 2019

Refund claim - CENVAT credit account that remained unutilized upon closure of business and surrender of registration certificate - legislative intent did not envisage the monetisation of CENVAT credit in the event of impossibility of utilisation.

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