Refund of unutilised CENVAT credit on closure of factory in the ...

Central Excise

September 19, 2023

Refund of unutilised CENVAT credit on closure of factory in the form of cash - since the accumulated cenvat balance lying in the books was claimed as refund, in my considered view, it cannot be said that such claim is barred by limitation of time. In other words, availment of cenvat credit is an indefeasible right of an assessee and such right conferred under the statue cannot be taken away on the ground of limitation. - Third Member Bench decision - Refund allowed - AT

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Refund of unutilised CENVAT credit on closure of factory in the ...

Central Excise

September 19, 2023

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