What are the provision & procedure to claim refund of unutilised cenvat credit against supply of goods as "deemed export" under Para 8.2(f) of Exim policy 2009-14
What are the provision & procedure to claim refund of unutilised cenvat credit against supply of goods as "deemed export" under Para 8.2(f) of Exim policy 2009-14
If the credit cannot be used for payment of duty on any other final goods or service tax on other services, manufacturer or service provider can get cash refund of the same. Procedure for claiming refund of service tax paid on input services and excise duty on inputs has been specified in notification No. 27/2012-CE(NT) dated 18.06.2012.
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