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Customs - Highlights / Catch Notes

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Refund of CENVAT credit - Since the appellant is into an export ...


Exporter Eligible for CENVAT Credit Refund Despite Missing ER-2 Form; ST-3 Report Suffices for Claim Validity.

June 20, 2017

Case Laws     Customs     AT

Refund of CENVAT credit - Since the appellant is into an export of manufactured goods, therefore he has shown the cenvat credit in ST-3 Returns and not disclosed the credit in ER-2 Return which is only a procedural requirement and does not disentitle him for the refund

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