Defunct Manufacturer Eligible for Refund of Unutilised CENVAT Credit accumulated on export of finished goods under Bond & LUT: CESTAT Remanded Matter [Read Order]

By Devanand T R - On June 25, 2023 10:30 am - 2 mins read
Defunct Manufacturer Eligible for Refund of Unutilised - CENVAT Credit - accumulated on export of finished goods under Bond LUT - CESTAT Remanded Matter - TAXSCAN

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that a Defunct Manufacturer is eligible for refund of the unutilised CENVAT Credit accumulated on export of finished goods under Bond & Letter of Undertaking (LUT) without payment of Duty and thus remanded the Excise Tax appeal back to the Original Authority for…

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