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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Refund of accumulated CENVAT Credit - export or goods or not - ...


Refund of CENVAT Credit for Exports Not Admissible After March 1, 2015, u/r 5; Prior Refunds to EOUs Allowed.

December 25, 2019

Case Laws     Central Excise     AT

Refund of accumulated CENVAT Credit - export or goods or not - the refund under Rule 5 may not be admissible after 01.03.2015 which is further make it explicit that prior to this amendment refund in respect of export made to 100% EOU was permissible.

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