Cash refund of unutilized credit - closure of factory - Cenvat ...
Court Rules Unutilized Cenvat Credit Must Be Refunded as Duty After Factory Closure, Not Treated Separately.
January 21, 2019
Case Laws Central Excise AT
Cash refund of unutilized credit - closure of factory - Cenvat credit lying with the appellant is also a duty and cannot be treated separately as compared to the Revenue in PLA account.
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