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Central Excise - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Seeking refund of the MODVAT Credit balance available in the ...

Central Excise

August 9, 2021

Seeking refund of the MODVAT Credit balance available in the account on the date of surrender of the registration - rejection on the ground of time limitation - Monetising of credit balance - the finding on ineligibility for monetising of credit balance has been correctly determined and remand is not warranted. - AT

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  3. 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...

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

  5. 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...

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

  7. Refund of unutilized CENVAT Credit - rejection on the ground that the appellant failed to declare the credit under TRANS-1 - not disclosing the unutilized balance of...

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

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

  10. Refund of cenvat credit - Period of limitation - Rule does not specify any time limit for claiming the refund of credit - rejection of refund is not sustainable - AT

 

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