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Central Excise - Highlights / Catch Notes

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Refund - cenvat credit - Rule 5 read with N/N. 5/2006 thus ...


Cenvat Credit Refunds u/r 5: Claims Only Accepted Quarterly After Quarter Ends; Early Submissions Not Allowed.

July 31, 2017

Case Laws     Central Excise     AT

Refund - cenvat credit - Rule 5 read with N/N. 5/2006 thus provides that refund should be filed on quarterly basis only after completion of the particular quarter. Therefore, the refund cannot be filed before completion of the quarter - refund allowed.

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