Refund claim - deemed exports - The specific inclusion of clause ...

Clause (1A) in Rule 5: Refunds Limited to Physical Exports, No Deemed Export Refunds Allowed Under Cenvat Credit Rules.

August 17, 2018

Case Laws Central Excise AT

Refund claim - deemed exports - The specific inclusion of clause (1A) in Rule 5 bid clearly shows the legislative intent to allow refund facility to actual physical exports. As the right to refund for exports other than physical exports did not accrue under law, which in the impugned period is permitted for physical exports only, there is no conflict between Rule 3, 4 and 5 of Cenvat Credit Rules. - Refund not allowed.

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Refund claim - deemed exports - The specific inclusion of clause ...

Clause (1A) in Rule 5: Refunds Limited to Physical Exports, No Deemed Export Refunds Allowed Under Cenvat Credit Rules.

August 17, 2018

Case Laws Central Excise AT

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