Refund of unutilized CENVAT credit - relevant date for the ...
Case Laws Service Tax
May 30, 2018
Refund of unutilized CENVAT credit - relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CENVAT Credit Rules may be taken as the end of the quarter in which the FIRCs are received in cases where refund claims are filed on a quarterly basis - AT
View Source