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 February 2018 Year 2018 This

Eligibility of re-credit - rejection of refund claim - Once the ...

Central Excise

February 10, 2018

Eligibility of re-credit - rejection of refund claim - Once the refund has been rejected the Appellant become eligible for the recredit of such amount - The reversal of Cenvat credit is not payment of duty and therefore, provisions of Section 11B of the Central Excise Act, 1944 are not applicable - AT

View Source

 


 

You may also like:

  1. Claim of interest on delayed refund - The claim was rejected on the ground that the amount was recredited to the credit ledger - High court found this contention...

  2. Re-credit of amount in the Electronic Credit Ledger after rejection of GST refund claim - non filing of appeal against rejection order - The amount has not been...

  3. Rejection of refund claim of the interest - there was no question of payment of interest on irregular reversal of cenvat credit - AT

  4. Reversal of CENVAT Credit - reversal in the Books of Accounts instead of transfer of the said amount to the electronic ledger is a valid reversal or not - Since the GST...

  5. Refund of CENVAT credit and interest paid due to wrong direction of the audit authorities - appellant allowed to take recredit of the CENVAT credit reversed along with...

  6. Denial of refund claim - Unjust enrichment - Security deposit - amount not to be credited to consumer welfare fund - appellants are eligible for refund of cash security...

  7. Refund of amount paid upon wrongful reversal of the transitioned credit - rejection of refund merely on the ground that such refund claim does not fall within the...

  8. Recredit of amount already reversed - It is a fact on record that when the appellant filed the refund claim of cenvat credit reversed by them, it was not the issue but...

  9. Electronic Credit Ledger - Re-credit of amount wrongly claimed as refund earlier if found otherwise eligible - Rule 86 of the Central Goods and Services Tax Rules, 2017 as amended

  10. 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...

 

Quick Updates:Latest Updates