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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