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Central Excise - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Seeking refund of the MODVAT Credit balance available in the ...


Refund of MODVAT Credit Denied Due to Time Limit; Ineligibility to Monetize Credit Upheld, No Remand Needed.

August 9, 2021

Case Laws     Central Excise     AT

Seeking refund of the MODVAT Credit balance available in the account on the date of surrender of the registration - rejection on the ground of time limitation - Monetising of credit balance - the finding on ineligibility for monetising of credit balance has been correctly determined and remand is not warranted. - AT

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