Seeks to amend Notification No. 27/2012-Central Excise (N.T) so as to prescribe the time limit for filing application for refund of CENVAT Credit under Rule 5 of the CENVAT Credit Rules, 2004, in case of export of services. - 14/2016 - Central Excise - Non Tariff
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Time limit for refund of CENVAT Credit set for service exporters; applications must follow prescribed filing timelines and documentation. Amends Notification No. 27/2012 to require applications in Form A with specified documents for CENVAT Credit refunds on exported services to be filed: manufacturers pursuant to the Central Excise Act time limit; service providers within a prescribed period from receipt of payment in convertible foreign exchange when service preceded payment, or from invoice issuance where payment was received in advance.
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Provisions expressly mentioned in the judgment/order text.
Time limit for refund of CENVAT Credit set for service exporters; applications must follow prescribed filing timelines and documentation.
Amends Notification No. 27/2012 to require applications in Form A with specified documents for CENVAT Credit refunds on exported services to be filed: manufacturers pursuant to the Central Excise Act time limit; service providers within a prescribed period from receipt of payment in convertible foreign exchange when service preceded payment, or from invoice issuance where payment was received in advance.
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