Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Eligibility of re-credit - rejection of refund claim - Once the ...


Cenvat Credit Reversal Not Duty Payment; Section 11B Inapplicable, Appellant Eligible for Re-credit After Refund Rejection.

February 10, 2018

Case Laws     Central Excise     AT

Eligibility of re-credit - rejection of refund claim - Once the refund has been rejected the Appellant become eligible for the recredit of such amount - The reversal of Cenvat credit is not payment of duty and therefore, provisions of Section 11B of the Central Excise Act, 1944 are not applicable - AT

View Source

 


 

You may also like:

  1. 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...

  2. Remission of duty - Reversal of Cenvat Credit - There is no dispute that the appellant is duty bound to reverse the cenvat credit on the inputs contained in finished...

  3. 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...

  4. 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...

  5. CESTAT allowed appeal concerning refund of CVD and ACD. Original authority's rejection was based on contradictory findings - accepting CA certificate showing non-passing...

  6. 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...

  7. Reversal of CENVAT Credit - reversal in the Books of Accounts instead of transfer of the said amount to the electronic ledger is a valid reversal or not - Since the GST...

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

  9. 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....

  10. Refund claim of the amount of pre- deposit - As per the cenvat credit rules, an assessee can take the cenvat credit of any duty paid on the inputs used in the...

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

  12. 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...

  13. Cash refund of CENVAT credit - CENVAT credit on inputs cleared as such by the supplier - rejection on the ground that the credit was availed by the EOU unit on the goods...

  14. 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

  15. Reversal of cenvat credit - payment of duty on value addition on the inputs received by the appellant amounts to reversal of the CENVAT credit as - AT

 

Quick Updates:Latest Updates