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


User Login
Stay sign in     

Forget password        New User/ Regiser


2011 (8) TMI 960

Head Note:
Refund claim - whether the claim for refund of the CENVAT credit facilities should be made before the expiry of the period of one year from the relevant date - Rule 5 of CENVAT credit - there is no specific relevant date is prescribed in the notification No.5/2006-CE(N.T.) dated 14.03.2006 - Held that: - the relevant date should be the date on which the export of the goods was made and for such goods - refund of CENVAT credit is claimed after one year from the date of export - The respondent would rely upon a judgment of the Gujarat High Court reported in (2008 (7) TMI 208 - HIGH COURT GUJARAT ) [Commissioner of Central Excise and Customs, Surat-I v. Swagat Synthetics] - That was a case relating to Sub-Rule (13) of Rule 57F of Central Excise Rules, 1944 - Therefore, the order of CESTAT holding that the limitation is not applicable to the facts in question to the case has to be set aside. - Decided in favor of revenue.


← 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 ||

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