Refund of unutilized credit - In the event of the factory being ...

Central Excise

February 9, 2015

Refund of unutilized credit - In the event of the factory being taken over by another person, and resuming production, Rule 10 permits the transfer of cenvat credit to the new owner subject to certain conditions. But there is no provision for cash refund of such unutilized credit. - AT

View Source

← Previous Next →

Refund of unutilized credit - In the event of the factory being ...

Central Excise

February 9, 2015

You may also like:

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...

Cash refund of unutilized cenvat credit - assessee entitled to get refund lying unutilized in their Cenvat credit account on the closure of their factory - AT

Claim of interest on the amount already debited from the CENVAT credit register - refund was not sanctioned and credit was taken back - The procedure prescribed for...

Refund of unutilised input tax credit - interest for delayed payment of refund - In view of the categorical assertion made by the learned counsel representing the...

Refund claim for unutilised cenvat credit - appellant took re-credit of the rejected amount of refund - the subordinate legislation is effective or in force till the...

Refund of unutilized CENVAT Credit - rejection of refund on the ground that credit was transferred to GST regime through TRAN-1 - it is not a case that the appellant has...

Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash

Refund of unutilized CENVAT Credit - rejection on the ground that the appellant failed to declare the credit under TRANS-1 - not disclosing the unutilized balance of...

Refund of unutilized CENVAT credit accumulated - Once it is established that the Appellants are providing output service they are entitled to take credit of input...

Refund of unutilized Cenvat Credit - Credit was accumulated due to disproportionate rate of duty on inputs and final products availed at the time of surrender of Central...

Refund of unutilised Cenvat credit - refund claim denied on the ground that in terms of Rule 11(2) of Cenvat Credit Rules, 2004, unutilised credit would lapse on closure...

CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

Refund of unutilized CENVAT Credit - closure of factory - Appellant were eligible for refund of the accumulated cenvat credit as once the factory is closed, there is no...

Refund of unutilised CENVAT credit on closure of factory in the form of cash - since the accumulated cenvat balance lying in the books was claimed as refund, in my...

Quick Updates: