Cenvat Credit Refunds u/r 5: Claims Only Accepted Quarterly After Quarter Ends; Early Submissions Not Allowed.

Refund - cenvat credit - Rule 5 read with N/N. 5/2006 thus provides that refund should be filed on quarterly basis only after completion of the particular quarter. Therefore, the refund cannot be filed before completion of the quarter - refund allowed. .....

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