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2018 (9) TMI 244 - AT - Central ExciseRefund of accumulated CENVAT credit - filing of single refund application for 6 months (half year) instead of each quarter - N/N. 27/2012-CE(NT) dated 18.6.2012 - Rule 5 of the Cenvat Credit Rules, 2004 - Held that:- Though the condition of the notification stipulates that separate refund claims required to be filed for each quarter, however, the appellant had filed a consolidated refund claim for two quarters at the end of six months mentioning their eligibility for each of the quarter. There is no other allegation of violation of any other condition of the notification to make them ineligible for the claim - Appeal disposed off.
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