100% EOU - refund claim of unutilized cenvat credit of Input ...

EOU Seeks Refund for Unutilized CENVAT Credit, Argues Procedural Delays Shouldn't Block Substantive Rights to Tax Refunds.

February 23, 2017

Case Laws Central Excise AT

100% EOU - refund claim of unutilized cenvat credit of Input services - the refund being a substantive right may not be denied merely because a notification prescribing the procedure for claiming was issued subsequently. - AT

View Source

← Previous Next →

100% EOU - refund claim of unutilized cenvat credit of Input ...

EOU Seeks Refund for Unutilized CENVAT Credit, Argues Procedural Delays Shouldn't Block Substantive Rights to Tax Refunds.

February 23, 2017

Case Laws Central Excise AT

You may also like:

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...

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

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 amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash

Cash refund of unutilized cenvat credit - assessee entitled to get refund lying unutilized in their Cenvat credit account on the closure of their factory - AT

Interest on delayed refunds - revenue would be obliged to pay under interest for the delayed refund as contemplated u/s 11BB even for the delayed refund of the...

100% EOU - refund of unutilized cenvat credit - Period of limitation of one year - the present appeal is under Rule 5 of the Cenvat Credit Rules, 2004 and hence the...

Refund of CENVAT Credit - even if ST-3 return for a particular period do not show any unutilized balance of cenvat credit, the refund still is to be granted on the basis...

Eligibility for refund of unutilized Cenvat credit - deemed export - Rule 5 of the Cenvat Credit Rules 2004 - clearances to an EOU is to be treated as export - refund of...

Refund of unutilised input tax credit - interest for delayed payment of refund - In view of the categorical assertion made by the learned counsel representing the...

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

Refund - Export of services - Non unutilized CENVAT Credit - mere mistake in ST-3 return does not disentitle the appellant for refund - Refund is to be granted on the...

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...

Refund - demand was raised on products which was claimed as exempted by the assessee - assessee paid the demand through cenvat credit - after getting favorable order,...

Quick Updates: