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Central Excise - Highlights / Catch Notes

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Eligibility for refund of unutilized Cenvat credit - deemed ...


Refund Eligibility for Unutilized Cenvat Credit on Deemed Exports Confirmed u/r 5 for EOUs.

June 3, 2016

Case Laws     Central Excise     AT

Eligibility for refund of unutilized Cenvat credit - deemed export - Rule 5 of the Cenvat Credit Rules 2004 - clearances to an EOU is to be treated as export - refund of unutilized credit is allowed - AT

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