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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 ...


CENVAT Credit Refund Denied for Closed Manufacturing Units u/ss 11B and 11B(2) of Central Excise Laws.

December 10, 2019

Case Laws     Central Excise     AT

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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