Refund in case of surrender of registration certificate


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Querist : Anonymous

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Querist : Anonymous (Querist)
23 February 2015 Dear Experts

If assessee surrender his registration under excise then can he claim refund of the amount lying in cenvat credit account.
if yes then within what time and under which section?
and if no then why?

23 February 2015 If Inputs are related to export then after surrender of registration you can get the refund.

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Querist : Anonymous

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Querist : Anonymous (Querist)
23 February 2015 Dear sir

thank u very much for your prompt response.
but in case of pharma industry if excise on input is 12.36 and on output is 6.18 then every time duty will get accumulated.
Now if company is closed then can company file refund of the balance lying in cenvat account.(assuming there is no export)

23 February 2015 You should consult with any professional.

ajay taneja (Expert)
16 October 2015 yes you can take refund


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