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Refund on accumulated ITC

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(Querist)
24 October 2019 Hi ,

Can a company file refund application for accumulated ITC during construction stage of that company before production.
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CA Dileep Surya Kumar

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CA Dileep Surya Kumar (Expert)
24 October 2019 No, refund of accumulated credits will be given only case of Exports / Inverted Duty.

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