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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Claim of refund after surrender of registration certificate - ...


Refund Approved for Unutilized Cenvat Credit After Surrender of Registration Certificate; No Prohibition u/r 5.

July 16, 2016

Case Laws     Central Excise     AT

Claim of refund after surrender of registration certificate - un-utilized cenvat credit - export of goods - there is no express prohibition in terms of Rule 5 - refund allowed - Tri.

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