Refund claim - CENVAT credit account that remained unutilized ...
Business Closure Refund Claim Denied: CENVAT Credit Cannot Be Monetized Post-Closure Due to Legislative Intent.
September 2, 2019
Case Laws Central Excise AT
Refund claim - CENVAT credit account that remained unutilized upon closure of business and surrender of registration certificate - legislative intent did not envisage the monetisation of CENVAT credit in the event of impossibility of utilisation.
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