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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Refund - the clearances made by one 100% EOU to another 100% EOU ...

Case Laws     Central Excise

November 17, 2015

Refund - the clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized Cenvat Credit contemplated under the provisions of Rule 5 of the Cenvat Credit Rules, 2004 - AT

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  11. 100% EOU wrongly claimed refund u/r 96 instead of Rule 89 of CGST Rules, 2017 on IGST paid on inputs/capital goods utilized for exports. HC held EOU entitled to...

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