CESTAT allowed the appeal, affirming the appellants' entitlement ...

Legal Win: Taxpayers Secure CENVAT Credit Refund Under GST Transition Rules, Affirming Rights to Advance License Duty Reimbursement

May 8, 2025

Case Laws Central Excise AT

CESTAT allowed the appeal, affirming the appellants' entitlement to refund of excess CENVAT credit paid during the transition from central excise to GST regime. The Tribunal held that duties paid under Advance License scheme are refundable under Section 142(3) of CGST Act, 2017, as the additional customs duties were previously eligible for CENVAT credit. The order rejected the Commissioner's denial, finding the refund claim legally sustainable and consistent with transitional provisions governing tax credit mechanisms during regulatory regime change.

View Source

← Previous Next →

CESTAT allowed the appeal, affirming the appellants' entitlement ...

Legal Win: Taxpayers Secure CENVAT Credit Refund Under GST Transition Rules, Affirming Rights to Advance License Duty Reimbursement

May 8, 2025

Case Laws Central Excise AT

You may also like:

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...

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

Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail...

HC held that CENVAT credit transition from JVAT Act to JGST Act cannot be denied based on ineligibility under the repealed law. Following precedent in prior case, court...

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...

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

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...

Transitional Credit - carry forward/transition of CENVAT and VAT Input Tax Credit - Form GST TRAN-1 - Taxing statute and equity considerations are not natural allies. At...

Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

GST Transition - the credit transfer document under rule 15(2) of CCR, 2017 - Notification

Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

Rejection of Refund claim - It is well settled principle that availment of Cenvat Credit, its utilisation and refund are different aspects dealt with under CCR, 2004....

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

The summary focuses on the refund claim rejection based on the ground that the amount paid under Reverse Charge Mechanism (RCM) is not admissible u/r 9(1)(bb) of CENVAT...

Quick Updates: