Refund of accumulated / unutilized CENVAT credit - closure of ...
Factory Closure Entitles Appellant to CENVAT Credit Refund Despite Lack of Specific Provisions for Such Scenario.
February 2, 2019
Case Laws Central Excise AT
Refund of accumulated / unutilized CENVAT credit - closure of manufacturing activity - even though there is no provision for grant of refund on account of closure of factory, since the appellant has gone out of the CENVAT credit scheme, they are eligible for refund
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