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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 ...


Refund Allowed for Cenvat Credit on Exported Goods Despite Initial Denial Due to Lack of Filing Procedure.

May 11, 2017

Case Laws     Central Excise     AT

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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