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Central Excise - Highlights / Catch Notes

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100% EOU - Refund of unutilised cenvat credit - Appeal by ...

Central Excise

July 3, 2020

100% EOU - Refund of unutilised cenvat credit - Appeal by Revenue - There is nothing in the appeal to show that the respondent is not entitled to refund of cenvat credit under Rule 5 of CCR, 2004. In fact, the appeal is silent about this rule itself.

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