Cash refund against the accumulated and unutilized Cenvat credit ...

Central Excise

February 8, 2023

Cash refund against the accumulated and unutilized Cenvat credit - From the Rule, under clause (vi) and (via), the credit of Education Cess and Secondary and Higher Education Cess is clearly allowed. Therefore, the appellant is legally entitled for Cenvat of Education Cess and Secondary and Higher Education Cess. Hence, on this count refund cannot be denied. - AT

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Cash refund against the accumulated and unutilized Cenvat credit ...

Central Excise

February 8, 2023

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