Refund of unutilized cenvat credit - availing area based ...

Central Excise

February 23, 2017

Refund of unutilized cenvat credit - availing area based exemption - there is no bar on payment of refund by way of cheque/cash in case the assessee ceases to exist as a manufacturing unit and has no cenvat account into which refund can be credited - the respondent is entitled for refund by way of cash - AT

View Source

← Previous Next →

Refund of unutilized cenvat credit - availing area based ...

Central Excise

February 23, 2017

You may also like:

Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...

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...

Area based exemption - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification...

Area based exemption - refund of duty paid in cash - allegation of wrong availing cenvat credit on GTA service - No proceeding was initiated against the denied cenvat...

Refund of service tax paid on Reverse Charge Mechanism - It is the case of the Department that payment of service tax on RCM, availment of CENVAT credit of the same and...

Yearly Claim of refund of unutilized cenvat credit - Notification number 27/2012 contemplates for filing of refund claims of unutilised Cenvat credit quarterly, but it...

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

Lapse of Cenvat Credit - Carry forward of Cenvat credit - In terms of strict provision of Rule 11(3) of Cenvat Credit Rules, 2004, the bar of lapsing of credit is...

Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail...

Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash

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...

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

CENVAT credit - area based exemption - N/N. 50/2003-C.E - respondents are not required to reverse the credit already availed by them - AT

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...

Refund of unutilized CENVAT Credit - The Department has not raised any objection at the time of availing and utilizing the credit - when no objection was raised at the...

Quick Updates: