Refund of un-utilized CENVAT Credit - the assessee is not a ...
Non-registered entities can't claim unutilized CENVAT Credit refund u/r 5, Cenvat Credit Rules 2004.
February 22, 2016
Case Laws Service Tax AT
Refund of un-utilized CENVAT Credit - the assessee is not a registered Central Excise or Service Tax assessee and therefore cannot come under the purview of Cenvat Credit Rules, 2004 and therefore cannot claim refund under Rule 5 of the Cenvat Credit Rules, 2004 - AT
View Source