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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Cash Refund of unutilized amount of CENVAT Credit - closure of ...

Central Excise

December 10, 2019

Cash Refund of unutilized amount of CENVAT Credit - closure of manufacturing activities - refund is not permissible under Section 11B and Section 11B(2) where CENVAT credit could not be utilised due to closer of manufacturing activities.

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