Home Highlights March 2018 Year 2018 This

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1. 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

2. 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...

3. 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...

4. The duty payable is only the amount which was mentioned in the invoice. It is only due to computer system the huge amount of excess as compared to the actual duty...

5. CENVAT Credit - suo moto re-credit - firstly the appellant has paid the duty through CENVAT credit account during the disputed period and later on at the direction of...

6. 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...

7. Suo-moto re-credit - duty paid twice - The appellant being law abiding assessee even though suo-moto credit was available to them, they had reversed the same on pointing...

8. Whether appellant can take suo moto credit of excess duty debited for second time payment of duty or they were required to claim in respect of the excess amount debited...

9. 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...

10. Rejection of refund claim - duty was paid twice, once from cash and again from cenvat credit - suo-motu credit of duty paid excess / twice can not be taken & a refund...

11. Availment of suo moto credit - Payment by making cash payment in PLA under reverse charge - early ST was paid using cenvat credit - credit allowed - AT

12. 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...

13. Suo-moto Adjustment of excess service tax paid - The excess amount paid in the month of May, 2011 adjusted by the appellants in the subsequent months tax liability is...

14. Suo-mot availing credit of excess duty paid - The appellant mistakenly paid the excise duty on the transportation which was otherwise not required to be paid - suo moto...

15. Suo moto credit of Excise duty paid twice or Refund claim - Since the issue involved in this case pertains to double payment of duty on transformer oil, the only...