Denial of refund claim - Reopening of factory after Closure and ...

Manufacturer Denied Refund After Reopening Factory; 2008 Rules Don't Bar Reopening After Declaring Permanent Closure.

August 20, 2015

Case Laws Central Excise AT

Denial of refund claim - Reopening of factory after Closure and surrender of registration certificate - manufacture of Gutkha and Pan Masala - There is no provision in Rules 2008 that after declaring permanently ceases to work, the manufacturer would not be entitled to re-open his factory - AT

View Source

← Previous Next →

Denial of refund claim - Reopening of factory after Closure and ...

Manufacturer Denied Refund After Reopening Factory; 2008 Rules Don't Bar Reopening After Declaring Permanent Closure.

August 20, 2015

Case Laws Central Excise AT

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...

Refund claim - manufacture of Gutkha and Pan Masala - Reopening after Closure of factory due to banning the use of plastic pouches - refund claim filed by the Appellant...

Expiry of the extended period of limitation - Whether the shows cause notice is barred by limitation of five years also? - In reference to the demand at hand, the entire...

Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - The 7th proviso to Rule 9 of the Rules cannot be read in a manner to say that...

Stay of Refund - Refund claim under rule 5 of CENVAT Credit Rules, 2004 – unable to utilize the credit on account of closure of their factory - grant of refund stayed - AT

Application of Rule 6(3) of the Cenvat Credit Rules, 2004 - There is no percentage fixed in the Cenvat Credit Rules to decide that if dutiable goods are much below that...

Refund - non-supply of documents/ information by the appellant to the Revenue to ascertain appellant’s eligibility to refund claim under Rule 5 of the CENVAT Credit...

CESTAT allowed the appeal regarding refund of unutilized accumulated CENVAT credit. Department's rejection of refund claim citing ineligible input services under Rule...

The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

Refund claim - rejection on the ground that at the time of export of goods, the appellant was entitled for the benefit of exemption N/N. 17/2008-ST dated 01.04.2008...

CENVAT credit - goods cleared to SEZ unit - Rule 6(6) of CENVAT Credit Rules, 2004 - the amendment carried out in Rule 6(6) by way of Notification No.50/2008 was retrospective.

The Supreme Court ruled on the refund of Stamp Duty for an un-executed conveyance deed u/s 47 (c) of the Act and Rules 21, 22A of Bombay Stamp Rules, 1939. The appellant...

Refund of Cenvat Credit - If a factory of a manufacturer has closed down for no fault of theirs, the unutilized Credit, which rightfully belongs to the manufacturer,...

Refund of accumulated/unutilised Cenvat Credit of Service Tax - ‘nexus’ between the input services and the export services - Indisputably, in the refund proceedings...

Denial of interest on the refund claim sanctioned to the appellant - it is seen that in ordinary course of refund arising out of finalization of provisional assessment...

Quick Updates: