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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Unutilized Cenvat Credit - refund in cash - it is neither the ...

Case Laws     Central Excise

March 24, 2017

Unutilized Cenvat Credit - refund in cash - it is neither the case of "otherwise due" of the refund nor the case of exported goods. Similarly, absence of express grant in statute does not imply ipso facto entitlement to refund - refund not allowed - AT

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