Appellant's Right to CENVAT Credit Refund Valid Despite Procedural Error u/r 5 of CCR, 2004.

Refund of unutilized CENVAT Credit - Debiting the CENVAT account subsequent to the filing of the refund claim is only a procedural violation which cannot defeat the substantive right of the appellant to claim refund under Rule 5 of CCR, 2004. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X