CENVAT Credit - ISD - In the absence of the condition that if ...

Refund Denial Overturned: Registration Not Required by Law for Claim, Authorities Made an Error in Decision.

May 13, 2019

Case Laws Central Excise AT

CENVAT Credit - ISD - In the absence of the condition that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law

View Source

← Previous Next →

CENVAT Credit - ISD - In the absence of the condition that if ...

Refund Denial Overturned: Registration Not Required by Law for Claim, Authorities Made an Error in Decision.

May 13, 2019

Case Laws Central Excise AT

You may also like:

Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

Refund of credit on export of goods - absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the...

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

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

Refund of unutilized CENVAT Credit - The period involved is April, 2017 to June, 2017 and the refund claim was made in June, 2018, which is perhaps within the period of...

Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

Denial of refund claim - a slight delay in filing for the registration by the assessee with the Department cannot become a valid ground for rejecting their refund claim...

Refund of IGST - entitlement of refund while claiming duty drawback - GST authority directed to process refund along with applicable interest in accordance with law in...

Denial of refund claim - Pre mature refund claim - appellants are at liberty to file the refund claim even though the matter is still pending before the Apex Court - AT

The CESTAT held that the revenue authorities cannot adopt an inconsistent stand in subsequent proceedings when the facts are identical, unless there is a change in law....

Refund claim - Since registration of premises is not a pre-requisite condition for claiming input tax credit, denial of the refund benefit on such ground is not legally...

Inadvertent human error in filing a return led to denial of input tax credit (ITC) claim due to incorrect GSTIN number. The digital platform foreclosed the remedy to...

Quick Updates: