Claim of refund or suo-moto re-credit - Reversal of excess ...

Case Laws Central Excise

January 1, 2016

Claim of refund or suo-moto re-credit - Reversal of excess Cenvat credit wrongly - appellant is entitled to take refund/re-credit of the excess amount Cenvat credit reversed by them - refund claim filed by the appellant are allowed which will regularize the suo-moto Cenvat credit taken by the appellant - AT

View Source

← Previous Next →

Claim of refund or suo-moto re-credit - Reversal of excess ...

Case Laws Central Excise

January 1, 2016

You may also like:

CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

Suo moto re-credit after reversal of cenvat credit - suo moto refund of excess or twice paid duty cannot be taken and all types of refund claims to have been filed under...

Suo moto credit versus filing of refund claim - suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - AT

Refund clam - payment of duty twice - once from the cenvat account and subsequently by cash through PLA - re-credit taken suo moto instead of claiming refund - claim...

Denial of refund claim - Suo moto credit - assessee held as entitled to take CENVAT Credit of duty already paid - without challenging the rejection of refund claim, the...

Suo moto credit taken due to excess Reversal of CENVAT Credit - appellant has taken the credit of the excess amount paid by them, which is not duty. - provisions of...

Admissibility Suo-moto credit – suo-moto admissible Cenvat credit taken, after getting a favourable decision from the first appellate authority, is correct. - AT

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

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...

CENVAT Credit - suo moto re-credit of Cenvat credit which was reversed at the instance of Audit Team on GTA service - appellant is entitle for Cenvat credit - demand set aside - AT

CENVAT credit - re-credit taken aver reversal - there is no need of filing of refund claim and in such circumstances the appellant could avail the Cenvat Credit which...

Re-Credit of CENVAT Credit previously debited - suo moto credit - Once the refund claim is withdrawn, the assessee is entitled for credit of CENVAT which was debited as...

Re-credit of Cenvat Credit alrady reversed (suo motu) - When the reversal/adjustment is made under Rule 6(3A), the time-limit as prescribed in the Cenvat Credit Rules,...

CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

Suo moto credit of excess credit reversed - process involving availment of suo motu Cenvat credit of the amount reversed earlier is a technical book adjustment and in...

Quick Updates: