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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