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
Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Refund of modvat credit - admissibility - period of limitation - ...

Central Excise

August 8, 2016

Refund of modvat credit - admissibility - period of limitation - accumulation of credit due to export of goods - u/s 11B, the relevant date for such type of refund, is not specified. - in the absence of any relevant date, limitation period could not have been calculated by the original authority - AT

View Source

 


 

You may also like:

  1. Denial of refund claim - accumulation of credit - duty free imports and double benefits - manufacture of Polyester Staple Fibre (“PSF”) - Export and DTA clearance -...

  2. For refund of MODVAT Credit to be admissible, one needs to contest the merits of the case in the first round of litigation rather filing an another refund claim - AT

  3. MODVAT Credit - Whether MODVAT Credit can be availed by the assessee on the basis of certificate issued by superintendent preventive – Held yes - HC

  4. Refund of unutilized Cenvat/Modvat Credit - The accumulation of Cenvat credit has not arisen because of exports but because of difference in rates of duty on inputs and...

  5. Cenvat Credit - Forged DEPB Scrips - burden of proof regarding the admissibility of the Cenvat credit shall lie upon the manufacture taking such credit - credit to be...

  6. CENVAT credit - duty paying documents - mention of incorrect vehicle no. has little effect regarding admissibility of CENVAT credit, and such error may be treated as the...

  7. Denial of Modvat credit - movement of inputs not disputed - the discrepancy, if any, in the invoices issued by the TISCO stockyard will not result in denial of credit...

  8. Modvat / Cenvat Credit - Job Work - Direct sending of the inputs to the job-worker from the factory of the input manufacturer, or from the port of entry - credit allowed - AT

  9. Admissibility of Cenvat credit - various issues - re-credit of amount wrongly debited - suo motto credit taken is not proper and is recoverable. - AT

  10. Modvat/Cenvat Credit subsequent to export after declaring that credit not availed in AR-4 & availing duty drawback is not permissible-SC

 

Quick Updates:Latest Updates