Refund of unutilized CENVAT credit - Section 11B of CEA - in the ...
Eligibility for CENVAT Credit Refund: Use Export Date, Not Quarter End, as Relevant Date (Section 11B, Central Excise Act.
July 18, 2018
Case Laws Service Tax AT
Refund of unutilized CENVAT credit - Section 11B of CEA - in the case of export of goods, the relevant date should be the date on which the export of goods was made and not the end of the quarter.
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