Refund of cenvat credit in cash - respondent is not able to ...

Refund of CENVAT Credit in Cash Approved After Surrender of Registration Certificate by Respondent.

May 10, 2017

Case Laws Central Excise AT

Refund of cenvat credit in cash - respondent is not able to utilize the cenvat credit account - During pendency of the appeal before the Commissioner (Appeals), the respondent has surrendered their registration certificate - Commissioner (Appeals) has rightly allowed the refund in cash - AT

View Source

← Previous Next →

Refund of cenvat credit in cash - respondent is not able to ...

Refund of CENVAT Credit in Cash Approved After Surrender of Registration Certificate by Respondent.

May 10, 2017

Case Laws Central Excise AT

You may also like:

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

Cash Refund of unutilized CENVAT credit - closure of factory and surrendered registration certificate - It will be more appropriate if the questions are considered by...

There is no provision for cash refund of the unutilized Cenvat credit at the time of surrender of registration certificate on closure of unit.- AT

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 of unutilized Cenvat credit - closure of factory - due to suffering heavy losses, the appellants stopped their production - surrender of registration certificate...

Claim of refund after surrender of registration certificate - un-utilized cenvat credit - export of goods - there is no express prohibition in terms of Rule 5 - refund...

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...

Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

Refund - when the duty was paid through Cenvat credit account, the unit was functioning and by the time the matter was decided by the Tribunal partly in the favour of...

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 accumulated CENVAT Credit - export of services - appellant has a huge credit which is now lying with the Revenue; the appellant has surrendered its Service Tax...

Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

Appellants duly followed procedure and conditions for CENVAT credit under CENVAT Credit Rules, 2004 and filed revised returns. Section 142(9)(b) of CGST Act, 2017...

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)...

Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

Quick Updates: