Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Refund of duty accumulated on account of export - Export of ...

Case Laws     Central Excise

August 7, 2020

Refund of duty accumulated on account of export - Export of goods - Rule 5 of Cenvat Credit Rules, 2004 - none of the conditions has been satisfied by the appellant as they have neither cleared the goods under bond without payment of duty or through letter of undertaking. therefore, fundamentally, the appellant has not complied with the condition of Rule 5 of Cenvat Credit Rules, 2004. - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. Refund of CENVAT Credit - export of goods on payment of duty - even after payment of all duties, it had accumulated Cenvat credit because of high rate of duty in the...

  4. Refund of cenvat credit of accumulated on account of duty of AED (T & TA) paid on inputs - such unutilized accumulated credit of AED (T&TA) can be claimed as refund...

  5. Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

  6. 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...

  7. Refund of accumulated credit - Eligibility to CENVAT credit to a manufacturer of goods having ‘nil’ tariff rate of duty - The Tribunal found that the provisions under...

  8. Admissibility of refund under Rule 5 of the Cenvat Credit Rules, 2004 against the supply of final product to SEZ - lower authority rejected the refund claim of the...

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

  10. Refund of unutilised CENVAT Credits accumulated on account of export of services - The amendment to he Notification No. 27/2012-CE (NT) can have prospective effect and...

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

  12. 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

  13. Cash Refund of the accumulated CENVAT credit - Reversal of credit migrated to GST (transitional credit) - In absence of any specific provision, subsequent debit under...

  14. 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...

  15. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

 

Quick Updates:Latest Updates