Refund of unutilized cenvat credit - Rule 5 of CCR - supply part ...
Case Laws Service Tax
December 2, 2013
Refund of unutilized cenvat credit - Rule 5 of CCR - supply part of their products to other 100% EOU - In the case of rebate and refunds on exports the policy of the government has been to grant such benefits when goods are supplied to SEZ. The same logic should apply for supply to EOUs also - refund allowed - AT
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