Refund Denied for CENVAT Credit Due to Name Mismatch on Remittance Certificates; Legal Provisions Questioned.
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....Denial of refund claim - Accumulated CENVAT Credit - FIRCs received for the exports made are not in the name of the appellant - unable to find out legal provisions which provides that in case of change in the name, refund claim is not admissible - AT....
TaxTMI