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Central Excise - Highlights / Catch Notes

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100% EOU - Refund claim towards input services submitted on the ...

Case Laws     Central Excise

May 13, 2017

100% EOU - Refund claim towards input services submitted on the basis of Invoices only without availing the credit first - no credit was shown in their regular ER-2 returns - provisions of Rule 5 of the CCR, 2004 are not applicable - refund rightly denied - AT

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