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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

100% EOU - Refund claim - Rule 5 of CCR, 2004 - rejection of ...


EOU's Refund Claims Rejected u/r 5 of Cenvat Credit Rules; Lack of Nexus Deemed Legally Untenable.

February 3, 2017

Case Laws     Central Excise     AT

100% EOU - Refund claim - Rule 5 of CCR, 2004 - rejection of refund claims merely on the ground of nexus with the manufacture of the product is not legally tenable - AT

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