Central Excise- Refund of unutilized Credit of Additional Duty of Excise (Goods of Special Importance) in terms of rule 5 of CENVAT Credit Rules, 2002 – regarding.

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.... Importance) in terms of rule 5 of CENVAT Credit Rules, 2002 - regarding. I am directed to say that representations have been received expressing doubt whether unutilized CENVAT Credit of Additional Duty of Excise levied under Additional Excise Duty (Goods of Special Importance) [AED(GSI)] Act, 1957 paid on the fabrics used for the manufacture and export of ready made garments can be refunded i....