Home Highlights June 2014 Year 2014 This

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1. Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

2. Refund of Cenvat Credit - Safeguards, conditions and limitations prescribed for the purpose of Rule 5 of Cenvat Credit Rules, 2004 - Procedure for filing the refund claim

3. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

4. Claim of interest on the amount already debited from the CENVAT credit register - refund was not sanctioned and credit was taken back - The procedure prescribed for...

5. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

6. Refund of unutilized cenvat credit - Rule 5 of the 2004 Rules does not stipulate registration of premises as a necessary prerequisite for claiming a refund - refund allowed - HC

7. Refund claim - refund under rule 5 of cenvat credit rules, 2004, for the period prior to the date registration under service tax - refund allowed - AT

8. Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

9. CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

10. Refund - Accumulated Cenvat credit - When finished goods are supplied to deemed exports area, the refund of accumulated Cenvat credit is allowed in terms of Rule 5 of...

11. Rejection of Refund claim - It is well settled principle that availment of Cenvat Credit, its utilisation and refund are different aspects dealt with under CCR, 2004....

12. Refund of accumulated credit - Input services - Undisputedly in the refund proceedings under Rule 5 of CENVAT Credit Rules, 2004 as amended any such attempt whereby...

13. Stay of Refund - Refund claim under rule 5 of CENVAT Credit Rules, 2004 – unable to utilize the credit on account of closure of their factory - grant of refund stayed - AT

14. Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

15. Refund of un-utilized CENVAT Credit - the assessee is not a registered Central Excise or Service Tax assessee and therefore cannot come under the purview of Cenvat...