Monthly refund claims for textile exports permitted despite standard condition, enabling periodic claims under Cenvat Credit Rules. The Government, exercising rule-making authority under the Cenvat Credit Rules, 2002, inserts a proviso in the Appendix to Notification No. 11/2002-Central Excise (N.T.) to permit refund claims on a monthly basis for export clearance of textile and textile articles, creating an exception to the existing condition so exporters of specified textile goods may file refund claims for each calendar month.
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.
Monthly refund claims for textile exports permitted despite standard condition, enabling periodic claims under Cenvat Credit Rules.
The Government, exercising rule-making authority under the Cenvat Credit Rules, 2002, inserts a proviso in the Appendix to Notification No. 11/2002-Central Excise (N.T.) to permit refund claims on a monthly basis for export clearance of textile and textile articles, creating an exception to the existing condition so exporters of specified textile goods may file refund claims for each calendar month.
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