Cenvat Credit Refund for Exported Goods: Quarterly Filing and Time Limitations u/r 5 Explained.

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 remained to be utilized on account of exports of excisable goods under bond - time limitation - in respect of refund under Rule 5 wherein it is provided to file a refund claim for each quarter, the period of limitation shall be reckoned from the end of the quarter - AT....