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CENVAT Credit Refunds for Export: Time Limit Starts from End of Export Quarter u/r 5, CCR 2004.

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....Refund of CENVAT credit - time limitation - export of goods - Rule 5 of the CCR 2004 read with N/N. 227/12 dated 18.6.2012 - the limitation would start from the end of the quarter, during which exports have taken place - AT....

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