Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 598 - AT - Central ExciseRefund of accumulated CENVAT credit - time limitation - denial of refund on the ground that the appellant exported goods during the quarter prior to the one for which refund application pertained - Held that: - The intent of rule 5 of CCR 2004 is to enable escapement from taxes contained in the value of export goods - in the case of Commissioner of Service Tax, Mumbai-II Versus M/s WNS Global Services [2016 (10) TMI 135 - CESTAT MUMBAI], it was held that the absence of any export in any quarter would enable the carryover of the accumulated credit to the following quarter as refund can be claimed only in relation to exports that had been completed. In the present dispute the privilege of absence of export was not available - appeal dismissed - decided against appellant.
|