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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Refund claim - unutilized Cenvat Credit of Service Tax paid on ...

Case Laws     Central Excise

May 11, 2017

Refund claim - unutilized Cenvat Credit of Service Tax paid on the input services used in the manufacture of the final products, which were cleared for export - denial on the ground that there was no prescribed procedure for filing the refund claim during the relevant period - substantive right cannot be denied - refund allowed - AT

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