EOUs can claim refund of accumulated CENVAT Credit u/r 5, even if not shown in ST-3 Returns.
X X X X Extracts X X X X
X X X X Extracts X X X X
....100% EOU - refund of accumulated CENVAT Credit - the benefit of refund in terms of Rule 5 cannot be denied on mere non-reflection of the credit particulars in the ST-3 Returns for such relevant period.....




TaxTMI
TaxTMI