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 September 2012 Year 2012 This

Whether duty debited in RG 23A Part-II could be refunded in cash ...


Refund Claim for 1999 Credit Lapse Rejected Due to Time Bar; No Cash Refund Allowed for Expired Credit.

September 28, 2012

Case Laws     Central Excise     AT

Whether duty debited in RG 23A Part-II could be refunded in cash - refund claim filed in 2007 for this amount of credit which lapsed as early as on 1-4-1999 stands rightly rejected - AT

View Source

 


 

You may also like:

  1. Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT

  2. 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)...

  3. Yearly Claim of refund of unutilized cenvat credit - Notification number 27/2012 contemplates for filing of refund claims of unutilised Cenvat credit quarterly, but it...

  4. 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...

  5. The appellant complied with the conditions of Notification No. 12/2012-CE dated 17.03.2012, except for taking credit in PLA after six months from duty payment. The...

  6. Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

  7. Refund of unutilized CENVAT Credit - rejection of refund on the ground that credit was transferred to GST regime through TRAN-1 - it is not a case that the appellant has...

  8. 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...

  9. 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

  10. Denial of refund claimed u/s 142(3) of CGST Act for service tax paid under RCM was incorrect. Rule 9(1)(e) of CENVAT Credit Rules, 2004 applies, not Rule 9(1)(bb),...

  11. 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...

  12. Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

  13. Time limitation rejected as appellant filed protest through letter despite not endorsing 'Under Protest' on Bills of Entry and TR-6 Challans. Appellant, a Customs...

  14. Refund of service tax - double payment of service tax was made - when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because...

  15. Claim of rebate / Refund in cash - rebate claim sanctioned by way of credit to Cenvat account - Export of Services - Cash refund allowed - AT

 

Quick Updates:Latest Updates