Refund claim of Cenvat Credit in respect of unutilized Cenvat ...
Supplies to SEZ Not Classified as Exports; No Refund for Unutilized Cenvat Credit u/r 5 Cenvat Credit Rules.
April 24, 2013
Case Laws Service Tax AT
Refund claim of Cenvat Credit in respect of unutilized Cenvat Credit - the supplies made to SEZ cannot be treated as export for the purpose of Rule 5 of the Cenvat Credit Rules - AT
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