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Authority to refund duty paid on export of manufactured goods in cash instead of crediting duty in cenvat a/c : HC

January 9, 2020[2020] 113 11 (Gujarat)

GST: Where assessee was engaged in manufacture of Boilers, Heaters, etc. from duty paid inputs and it exported boilers on payment of applicable excise duty and subsequently filed a rebate claim, Competent Authority was directed to refund amount of duty in cash to assessee

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