Refund of CENVAT Credit - clearances under CT1 Certificates for ...

Refund of CENVAT Credit for Exports: Use FIRC Date, Not Invoice Date, for Turnover; Time-Barred Denial Rejected.

July 5, 2021

Case Laws Central Excise AT

Refund of CENVAT Credit - clearances under CT1 Certificates for export - There is no provision in the definition of turnover of services that the export turnover should be taken as per the date of invoice. The refund has to be computed by taking date of FIRC during the particular quarter for the purpose of export turnover. - The denial of refund of CENVAT Credit as time-barred is not acceptable - AT

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Refund of CENVAT Credit - clearances under CT1 Certificates for ...

Refund of CENVAT Credit for Exports: Use FIRC Date, Not Invoice Date, for Turnover; Time-Barred Denial Rejected.

July 5, 2021

Case Laws Central Excise AT

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