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CENEX UPDATE – 08.10.2020

  • Writer: Cenex Legal
    Cenex Legal
  • Nov 6, 2020
  • 1 min read

CX - Since the basic objective of availment of Cenvat credit is satisfied, it cannot be said that credit taken on the basis of supplementary invoice issued by the depot of the refinery was improper: CESTAT

ST - Refund - Rule 5 of CCR - Relevant date can be taken as the end of the quarter in which FIRC is received since the refund claim is filed for the quarter: CESTAT

Cus - Drawback - After turning down request for taking test samples, Revenue cannot brush aside report given by an expert Committee simply for the reason that sample was not drawn and referred by Department: CESTAT

 
 
 

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