Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 1163 - AT - Central ExciseCash Refund - unutilized CENVAT credit - closure of factory - Held that: - law of Central Excise which includes Central Excise Rules and CENVAT Credit Rules does not permit cash refund of CENVAT credit amount except for in case of the exports - The Tribunal in the case of Scan Synthetics Ltd Vs Commissioner of Central Excise, Jaipur-I, [2016 (6) TMI 316 - CESTAT NEW DELHI] also held there is no provision in Central Excise Act or in that CENVAT credit rules to give cash refund of accumulated credit - the subject refund claim of the CENVAT amount lying in the appellant’s account is not admissible - appeal dismissed - decided against assessee.
|