Refund of credit on export of goods - absence of a statutory ...
Case Laws Central Excise
February 13, 2015
Refund of credit on export of goods - absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law - AT
View Source