Refund of unutilised CENVAT credit - export of goods - even the ...
Exporters Can Claim Refund of Unutilised CENVAT Credit Even for Goods with Nil Duty u/r 5.
September 6, 2017
Case Laws Central Excise AT
Refund of unutilised CENVAT credit - export of goods - even the goods are not dutiable or attracted Nil rate of duty if it is exported, refund under Rule 5 is legally available to the assessee, therefore on this ground rejection of refund claim is not sustainable.
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