Refund of unutilized CENVAT Credit - Rule 5 of the CCR, 2004 - The condition does not require the...

Refund of unutilized CENVAT Credit - Rule 5 of the CCR, 2004 - The condition does not require the assessee to reflect the amount debited in their ST-3 returns. It is sufficient if the assessee debits the amount claimed as refund in their accounts. .....

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