Case Law Details
Case Name : M/s P&P Overseas Vs CCE, Delhi (CESTAT Delhi)
Appeal Number : Excise Appeal No. 1307-1308 of 2011 (SM)
Date of Judgement/Order : 29/10/2014
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Brief of the case:
- The CESTAT New Delhi in the case of P&P Overseas held that the realization of export sale proceeds within a definite time-frame is not a pre-condition for claiming refund of unutilized Cenvat credit under Cenvat Credit Rules , 2004 .
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