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
Service Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Refund of cenvat credit - time limit prescribed under Section ...


Section 11B Time Limit Exemption for Cenvat Credit Refunds under Notification No.5/2006-C.E.(N.T.) Confirmed.

March 31, 2014

Case Laws     Service Tax     AT

Refund of cenvat credit - time limit prescribed under Section 11B of the Central Excise Act, 1944 will not be applicable to the refund claims filed under Notification No.5/2006-C.E.(N.T.) dt. 14.03.2006 - AT

View Source

 


 

You may also like:

  1. Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

  2. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

  3. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

  4. Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.

  5. Application of time-limit of Section 11B of Service Tax Act, 1994 - the question of application of section 11B would not arise, as in the case, the refund of amount of...

  6. Refund of unutilzed cenvat credit - Rule 5 of CCR - Notification no. 5/2006 - amendment appears to have done away with 1:1 correlation between input and final product...

  7. CESTAT dismissed appeal concerning refund claim of unutilized Cenvat Credit under s.142(3) of CGST Act, read with Rule 5 of Cenvat Credit Rules and s.11B of Central...

  8. Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases...

  9. The respondent claimed refund of accumulated CENVAT credit, which was rejected for non-compliance with Notification No. 5/2006-CE(NT) dated 14.03.2006 issued u/r 5 of...

  10. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

  11. Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

  12. Refund of unutilized cenvat credit - export of services without taking registration - Rule 5 of Cenvat Credit rules 2004 read with Notfn No.5/2006-CE (NT) dt. 14.3.2006...

  13. Export of services - Refund claim under Rule 5 of the CENVAT Credit Rules, 2004 read with the Notification No. 05/2006-CE(NT) - various issues - decided partly in favor...

  14. Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

  15. Denial of refund claim - Bar of limitation - Whether the time limit of one year has provided under Section 11B is applicable for refund under Rule 5 - Held Yes - time...

 

Quick Updates:Latest Updates