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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Cash Refund of accumulated CENVAT Credit - closure of ...


No Cash Refund for CENVAT Credit on Closure of Manufacturing if Legal Right Not Established.

March 15, 2019

Case Laws     Central Excise     AT

Cash Refund of accumulated CENVAT Credit - closure of manufacturing activity - When right to refund does not accrue under law, claim thereof is inconceivable - refund cannot be granted.

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