Home Highlights December 2018 Year 2018 This

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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. 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

3. 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

4. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

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. Cash refund of unutilized credit - closure of factory - Cenvat credit lying with the appellant is also a duty and cannot be treated separately as compared to the Revenue...

7. Denial of CENVAT credit on amount paid through PLA - the Cenvat credit utilized for payment of SED was made good by the appellant taking on account of payment of SED...

8. 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

9. Refund of Cenvat Credit vs Re-Credit of Cenvat Credit - Once the duty has been paid in cash, earlier payments made through Cenvat Account are liable to be re-credited in...

10. 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...

11. Wrong Utilization of Cenvat credit – On payment of such service tax in cash, the credit utilized by them for payment of such service tax would be credited in their...

12. Default in the payment of Central Excise Duty - Undisputedly appellants have discharged the duty as demanded in the show cause notice and confirmed against them for the...

13. Cash Refund - unutilized CENVAT credit - closure of factory - there is no provision in Central Excise Act or in that CENVAT credit rules to give cash refund of...

14. 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

15. Refund of unutilized cenvat credit - availing area based exemption - there is no bar on payment of refund by way of cheque/cash in case the assessee ceases to exist as a...