Refund of accumulated Cenvat Credit - whether inputs procured ...

Central Excise

July 31, 2023

Refund of accumulated Cenvat Credit - whether inputs procured under DEEC/ Advance License Scheme - since the Department has not specifically alleged that the appellant had not exported the finished goods, denial of benefit of refund on the ground that the inputs procured under the DEEC/Advance License Authorization Scheme will not be sustained, inasmuch as the statute does not debar such availment of benefit by the exporter. - AT

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Refund of accumulated Cenvat Credit - whether inputs procured ...

Central Excise

July 31, 2023

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