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1. Refund of accumulated credit - rejection on the ground that there was no “Physical Export” under Rule 5 - It is undisputed that for the period from January2014 to...

2. Refund claims of unutilized cenvat credit - export of goods - period of limitation - initially the refund claim was filed before the wrong authority - refund allowed - AT

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

4. Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

5. Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input...

6. Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.

7. Refund claim – time bar – CENVAT credit - input service - export of BAS - credit shall be taken till the last day of the given period, namely the quarter, the claim for...

8. Refund of cenvat credit - export - Period of refund claim is January 2004 to March 2004 and the claim was filed on 29.3.2005 - refund allowed - AT

9. 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

10. Claim of interest on the amount already debited from the CENVAT credit register - refund was not sanctioned and credit was taken back - The procedure prescribed for...

11. Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

12. Claim of refund of export duty paid where goods could not be exported - Period of limitation - even though on payment of export duty, the Let Export Order (LEO) was...

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

14. 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...

15. Refund of unutilized Cenvat Credit - Relevant Date - Period of limitation - export of services - In the present case, the exports were made and refund claims filed...