TMI BlogExporters Can Claim Refund of Unutilised CENVAT Credit Even for Goods with Nil Duty u/r 5.Refund of unutilised CENVAT credit - export of goods - even the goods are not dutiable or attracted Nil rate of duty if it is exported, refund under Rule 5 is legally available to the assessee, therefore on this ground rejection of refund claim is not sustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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