https://www.taxtmi.com/circulars?id=5795 The Board treats cash refund of unutilised Modvat credit as an export incentive and directs that refund claims under the applicable provision be decided expeditiously where manufacturers cannot utilise duty credit against goods exported, so that accumulated credit is released and export competitiveness preserved. en-us Tue, 04 Jun 1996 00:00:00 +0530 Sat, 14 Mar 2009 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5795 The Board treats cash refund of unutilised Modvat credit as an export incentive and directs that refund claims under the applicable provision be decided expeditiously where manufacturers cannot utilise duty credit against goods exported, so that accumulated credit is released and export competitiveness preserved. Circulars Central Excise Tue, 04 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5795