Refund of unutilized Cenvat of inputs available under Cenvat Credit Rule 5

Commissioner of Central Tax Vs Arcelor Mittal Nippon Steel India Ltd. (CESTAT Hyderabad)

ITAT Hyderabad held that Cenvat credit of inputs used in manufacture of goods exported under bond from a Domestic Tariff Area (DTA) to a Special Economic Zone (SEZ) unit is available as refund under rule 5 of Cenvat Credit Rules, 2004.

Facts- The refund claim was filed by the appellants u/r. 5 of Cenvat Credit Rules, 2004 read with Notification No.05/2006-CE(N.T.) dated 14.03.2006 on 0

Please become a Premium member. If you are already a Premium member, login here to access the full content.