Exporter Eligible for CENVAT Credit Refund Despite Missing ER-2 Form; ST-3 Report Suffices for Claim Validity.

Refund of CENVAT credit - Since the appellant is into an export of manufactured goods, therefore he has shown the cenvat credit in ST-3 Returns and not disclosed the credit in ER-2 Return which is only a procedural requirement and does not disentitle him for the refund .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X