Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (8) TMI 700

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ice of the authorities special grounds why as an exception to the normal rule of refund of rebate in form of reversal of Cenvat credit, the same should be paid in cash. Had the petitioner built case of delay on part of the Department in deciding the rebate application, due to which in the meantime, the petitioner unit having closed down, the cash refund was justified, we would have examined the ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... would be made in the same basis as it was paid. 2. The case of the petitioner is that due to passage of time, petitioner unit has discontinued its manufacturing activity and that therefore, the Cenvat credit is of no further use. Rebate of excise duty paid on exported goods should ordered to be made in cash. 3. We notice that the amount involved is not very large. Further, the petitioner ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates