Denial of refund claim - Restriction on utilization of cenvat ...

Refund Denial for Delayed Duty Payment Challenged u/r 8 (3A); Cenvat Credit Re-credit Allowed After Cash Payment.

October 17, 2015

Case Laws Central Excise AT

Denial of refund claim - Restriction on utilization of cenvat credit for delayed payment of duty according to the provisions of Rule 8 (3A) - duty was initially debit to Cenvat account, but later paid in cash - Assessee allowed to take re-credit - AT

View Source

← Previous Next →

Denial of refund claim - Restriction on utilization of cenvat ...

Refund Denial for Delayed Duty Payment Challenged u/r 8 (3A); Cenvat Credit Re-credit Allowed After Cash Payment.

October 17, 2015

Case Laws Central Excise AT

You may also like:

Short payment of duty due to wrong availment of Excess Cenvat Credit - Payment of duty in Cash - default mentioned under Rule 8(3A) is applicable in short payment of...

The appellant was denied CENVAT credit on the allegation that the sender units inflated the value of Soap Noodles stock transferred to the appellant, leading to excess...

Due date for payment of duty u/r Rule 8(3A) - forfeiture of facility of utilization of cenvat credit - Only with effect from 1-6-2006, Rule 8(3A) has been amended...

Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

CENVAT Credit - restrictions in using the cenvat credit for payment of duty for the clearances - Pursuant to quashing of Rule 8(3A) by the Hon’ble Gujarat High Court,...

Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for accumulated CENVAT credit u/r 5 of CENVAT Credit Rules, 2004. Refund...

Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged...

Bar on utilization of CENVAT Credit on payment of excise duty - Once Rule 8(3A) has been declared as unconstitutional to the extent it prohibited utilizing Cenvat credit...

Petitioners permitted to utilize Cenvat credit for payment of excise duty on goods lying at manufacturing plant proposed for debonding from Export Oriented Unit (EOU)...

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 in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

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...

Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

Refund of CENVAT Credit - export of goods on payment of duty - even after payment of all duties, it had accumulated Cenvat credit because of high rate of duty in the...

Refund of untilised CENVAT credit - drawback - respondent had availed duty drawback in respect of Customs duty - the availment of Cenvat credit will prevail over...

Quick Updates: