Amendments in the Notification Nos. 39/01, 56/02 & 57/02 (Duty paid on the inputs used in or in relation to the manufacture of goods cleared) - 005/2003 - Central Excise - Tariff
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Refund limitation on central excise duty: refunds capped by duty paid minus CENVAT credit claimed. The amendments add a proviso capping refunds under specified central excise notifications so that refund shall not exceed the amount of duty paid less the CENVAT credit availed in respect of duty paid on inputs used in or in relation to the manufacture of goods cleared under those notifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund limitation on central excise duty: refunds capped by duty paid minus CENVAT credit claimed.
The amendments add a proviso capping refunds under specified central excise notifications so that refund shall not exceed the amount of duty paid less the CENVAT credit availed in respect of duty paid on inputs used in or in relation to the manufacture of goods cleared under those notifications.
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