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Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

100% EOU - Refund claim - it cannot be said that Rule 5 refund ...


Rule 5 Refunds Apply to Deemed Export Supplies in India, Not Just Physical Exports Out of India.

April 7, 2017

Case Laws     Central Excise     AT

100% EOU - Refund claim - it cannot be said that Rule 5 refund is applicable only for exports of goods out of India and not for deemed exports supplies in India - deemed exports supplies are also eligible for refund u/r 5 - AT

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