Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
← Previous Next →
  • Contents
  • Cases Cited
  • Referred In

 

User Login
Username  
Password  
Stay sign in     

Forget password        New User/ Regiser

 

2010 (1) TMI 637

Head Note:
Refund claim - Accumulated Cenvat credit - Deemed exports - Appellants filed claim for refund of Rs. 4,17,531/- for accumulated Cenvat credit on the inputs used in the manufacture of excisable goods cleared to a 100% EOU - As per the decision in the case of Sanghi Textiles Limited and the decision in the case of S.V. Business Pvt. Ltd., Tribunal came to the conclusion that even in the case of deemed exports, refund is admissible.

Limitation - In the absence of specific provisions related to refund of accumulated credit in Section 11B of Central Excise Act, 1944, the claim of the appellant that time limit is not applicable has to be upheld - Hence, the appeal filed by the Revenue is rejected and appeal filed by the appellant is allowed.

 


← Previous Next →

 

 

 

Discussion Forum
what is new what is new
 

Let's just recapitulate:

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.