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Central Excise - Highlights / Catch Notes

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Relevant date for consideration of refund claim - unutilized ...

Central Excise

September 21, 2022

Relevant date for consideration of refund claim - unutilized CENVAT Credit - the time limit has to be computed from the last date of the last month of the quarter which would be the relevant date for the purposes of examining whether the claim is filed within the period of limitation prescribed under Section 11-B or otherwise. - HC

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