Appellant Wins Refund of Accumulated CENVAT Credit for Exported Goods u/r 5 of Cenvat Credit Rules, 2004.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of CENVAT Credit - export of goods on payment of duty - even after payment of all duties, it had accumulated Cenvat credit because of high rate of duty in the input and low rate duty in the output - The appellant is entitled to get refund under Rule 5 of Cenvat Credit Rules, 2004....