Home Highlights March 2017 Year 2017 This

You may also like:

1. 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...

2. 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

3. Cash refund of unutilized credit - closure of factory - Cenvat credit lying with the appellant is also a duty and cannot be treated separately as compared to the Revenue...

4. 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

5. Bar of limitation – Relevant date - Whether the limitation period prescribed under Section 11B would be applicable for cash refund under Rule 5 of the Cenvat Credit...

6. Cenvat Credit - Outdoor catering - input services - Rule 2(l) of the CENVAT Credit Rules(CCR), 2004 – statutory obligation under the Factories Act

7. 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.

8. 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

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

10. Refund - Accumulated Cenvat credit - When finished goods are supplied to deemed exports area, the refund of accumulated Cenvat credit is allowed in terms of Rule 5 of...