Home Highlights October 2014 Year 2014 This

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1. 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...

2. Cash refund of unutilized cenvat credit - assessee entitled to get refund lying unutilized in their Cenvat credit account on the closure of their factory - AT

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

4. Refund of unutilised CENVAT credit on closure of factory in the form of cash - since the accumulated cenvat balance lying in the books was claimed as refund, in my...

5. Cash Refund - unutilized CENVAT credit - closure of factory - there is no provision in Central Excise Act or in that CENVAT credit rules to give cash refund of...

6. 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

7. 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...

8. Refund of unutilised Cenvat credit - refund claim denied on the ground that in terms of Rule 11(2) of Cenvat Credit Rules, 2004, unutilised credit would lapse on closure...

9. Refund of unutilized CENVAT Credit - closure of factory - Appellant were eligible for refund of the accumulated cenvat credit as once the factory is closed, there is no...

10. Refund of unutilized CENVAT credit - closure of factory / cancellation of registration - The appellant is eligible for refund of the balance CENVAT credit when the...

11. 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...

12. 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...

13. Refund of CENVAT Credit - closure of factory - The appellant was not entitled to refund as there was no saving clause when Rule 5 of CCR, 2004 was amended - Further, the...

14. Cash refund - CENVAT credit lying unutilised - closure of factory - Section 11B of the CEA, 1944 - refund allowed - AT

15. Refund of unutilized Cenvat credit - closure of factory - due to suffering heavy losses, the appellants stopped their production - surrender of registration certificate...