https://www.taxtmi.com/circulars?id=731 Creates a Large Taxpayer Unit (LTU) regime consolidating central excise, service tax and income tax jurisdiction for eligible taxpayers upon acceptance of a consent form; assigns a Client Executive as single-point interface; permits inter-unit removal of goods without payment of duty and transfer of CENVAT credit between units subject to conditions and utilisation limits; allows self-adjustment of excess duty paid subject to unjust enrichment rules; mandates e-payment of duties in normal course; and prescribes detailed transitional rules for refund claims, audits, adjudication, investigations, arrears and appellate files, with specified responsibilities for jurisdictional commissionerates. en-us Thu, 05 Oct 2006 00:00:00 +0530 Wed, 10 Dec 2008 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=731 Creates a Large Taxpayer Unit (LTU) regime consolidating central excise, service tax and income tax jurisdiction for eligible taxpayers upon acceptance of a consent form; assigns a Client Executive as single-point interface; permits inter-unit removal of goods without payment of duty and transfer of CENVAT credit between units subject to conditions and utilisation limits; allows self-adjustment of excess duty paid subject to unjust enrichment rules; mandates e-payment of duties in normal course; and prescribes detailed transitional rules for refund claims, audits, adjudication, investigations, arrears and appellate files, with specified responsibilities for jurisdictional commissionerates. Circulars Central Excise Thu, 05 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=731