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CCE, Chennai - I Versus Hindustan Petroleum Corporation Ltd.

2015 (10) TMI 1154 - CESTAT CHENNAI

Refund claim - Denial of refund claim - Whether CENVAT credit not reversed by the principal manufacturer in respect of the inputs sent to the job worker and the latter not taken credit thereof shall entitle the principal manufacturer to the refund of .....

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s are sent to job worker failing to do so, the appellant is required to deposit the penalty. Therefore, penalty of ₹ 5,000/- imposed by learned adjudicating authority is confirmed. - Without reversal when the appellant has enjoyed the CENVAT cr .....

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the respondent shall ask any interest from Revenue. Respondent is entitled to the refund - Decided in favour of assessee. - Appeal No. E/482/2005 - Dated:- 8-5-2015 - D. N. Panda, Member (J),J. For the Appellant : Mr. K.P. Muralidharan, AC (AR) For .....

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dit thereof shall entitle the principal manufacturer to the refund of any amount paid at a subsequent date without reversing the CENVAT credit on the date of dispatch of the input to the job worker. 2. There is no dispute of reversal of CENVAT credit .....

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the equivalent amount of CENVAT credit was deposited by the respondent. The amount so deposited was also appropriated against the demand of ₹ 10,79,018/- pertaining to the same CENVAT credit. 3.In view of the above, law having prescribed that .....

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