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    Central Excise

    Refund of unutilzed cenvat credit - Rule 5 of CCR - Notification...

    Amendment to Rule 5 of Cenvat Credit Rules removes 1:1 input-final product correlation for refund claims.

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    Central ExciseJune 29, 2013Case LawsHC

    Refund of unutilzed cenvat credit - Rule 5 of CCR - Notification no. 5/2006 - amendment appears to have done away with 1:1 correlation between input and final product for refund - HC

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