Home Highlights August 2018 Year 2018 This

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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. Refund of unutilized CENVAT Credit - closure of factory - Appellant were eligible for refund of the accumulated cenvat credit as once the factory is closed, there is no...

3. Cash Refund - unutilized CENVAT credit - closure of factory - there is no provision in Central Excise Act or in that CENVAT credit rules to give cash refund of...

4. Refund of accumulated CENVAT credit - Closure of factory - it is opined that the refund can not be allowed - AT

5. Refund of accumulated unutilized Cenvat Credit - closure of the factory - surrender of central excise registration - refund allowed - AT

6. Refund of accumulated / unutilized CENVAT credit - closure of manufacturing activity - even though there is no provision for grant of refund on account of closure of...

7. 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...

8. 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

9. Refund of unutilised CENVAT credit on closure of factory in the form of cash - since the accumulated cenvat balance lying in the books was claimed as refund, in my...

10. Judicial Discipline - Seeking refund of accumulated Cenvat credit - input services or not - The department had not accepted the judgement in the case of Paul Merchants...

11. 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

12. Cash Refund of accumulated CENVAT Credit - closure of manufacturing activity - When right to refund does not accrue under law, claim thereof is inconceivable - refund...

13. Refund of unutilized Cenvat Credit - Credit was accumulated due to disproportionate rate of duty on inputs and final products availed at the time of surrender of Central...

14. Refund of unutilized CENVAT credit - closure of factory / cancellation of registration - The appellant is eligible for refund of the balance CENVAT credit when the...

15. Refund of CENVAT Credit - closure of factory - The appellant was not entitled to refund as there was no saving clause when Rule 5 of CCR, 2004 was amended - Further, the...