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2015 (12) TMI 543 - CESTAT BANGALORE

2015 (12) TMI 543 - CESTAT BANGALORE - 2015 (40) S.T.R. 342 (Tri. - Bang.) - Denial of refund claim - Accumulated CENVAT Credit - FIRCs received for the exports made are not in the name of the appellant - Held that:- unable to find out legal provisions which provides that in case of change in the name, refund claim is not admissible. In the case of recovery of short-levy, short collection of revenue, show-cause notices are issued and amount is collected in similar cases. In such a situation, whe .....

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CENVAT credit accumulated under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2006 has been rejected on the ground that the FIRCs received for the exports made are not in the name of the appellant. 2. The learned CA submits that the name of the appellant company had changed w.e.f. 13/02/2008 and other than the change of the name and address, nothing else has changed. The company remains the same and the foreign principal remains the same. Further he also submits that the bank a .....

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