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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

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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