GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2016 (11) TMI 829 - CESTAT CHENNAI

2016 (11) TMI 829 - CESTAT CHENNAI - TMI - Recovery of excess ineligible duty draw-back along with appropriate interest - reversal of credit - 100% EOU - Held that: - the appellants have taken CENVAT Credit on inputs and input services and have not availed the CENVAT Credit used in respect of goods manufactured and exported during the period 01 October 2011 to 31st July 2012. This vital fact has not been addressed by the learned Commissioner (Appeals) in right perspective and accordingly, the ap .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hat M/s. Annur Cotton Mills, the appellant herein are 100% EOU and are manufacturers of 100% Cotton Terry Towels falling under tariff heading 63029000 and are paying service tax under the category of GTA Service. They had imported capital goods and Polyester Viscose Fiber without payment of duty under Notification No. 52/2003 -Cus and also procured Polyester Viscose fibre indigenously without payment of duty under Notification No. 22/2003-CE. During audit of the unit by Hqrs. Internal Audit in t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g to the period from May, 2011 to September, 2011. On adjudication, the adjudicating authority rejected the refund claim on the ground that no documents to substantiate their stand was produced before him. Further, he held that the appellants availed higher rate of drawback applicable to non Cenvat availed items, by misdeclaration in ARE-1 and subsequently, reversed the credit and claimed refund of the same and they have not produced any evidence or documents in support of their claim that the i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ot correct since the range officer has given certificates (Pages 56-58 of the paper book) to the effect that for the exports made after 1.10.2011 no cenvat credit facility was availed by the appellants. Further, it is an undisputed fact that drawback was not availed for those exports prior to 1.10.2011. He submits that it is well settled principle that refund of accumulated and unutilized cenvat credit cannot be denied when drawback of the same has not been obtained and relied on the following c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version