Refund of accumulated CENVAT Credit - goods have been supplied ...

Court Denies Refund of CENVAT Credit for ICB Project Supplies; Goods Not Deemed as Exports.

February 12, 2021

Case Laws Central Excise AT

Refund of accumulated CENVAT Credit - goods have been supplied to a project awarded under ICB, treating such supplies to be deemed exports - export goods or not - In view the various discussions we find that none of the decisions relied upon by the appellants decided the issue in their favour. - AT

View Source

← Previous Next →

Refund of accumulated CENVAT Credit - goods have been supplied ...

Court Denies Refund of CENVAT Credit for ICB Project Supplies; Goods Not Deemed as Exports.

February 12, 2021

Case Laws Central Excise AT

You may also like:

Refund - Accumulated Cenvat credit - When finished goods are supplied to deemed exports area, the refund of accumulated Cenvat credit is allowed in terms of Rule 5 of...

Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

Refund claim of Terminal Excise Duty (TED) - Supply of manufactured goods to 100% EOU - Deemed export - refund cannot be denied on the ground that appellant is eligible...

Refund of accumulated credit - rejection on the ground that there was no “Physical Export” under Rule 5 - It is undisputed that for the period from January2014 to...

Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for accumulated CENVAT credit u/r 5 of CENVAT Credit Rules, 2004. Refund...

Refund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT

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...

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...

Refund of CENVAT Credit - clearances to 100% EOU - deemed exports - assessee is entitled to the claim for refund of accumulated CENVAT credit of duties/taxes on...

Admissibility of refund under Rule 5 of the Cenvat Credit Rules, 2004 against the supply of final product to SEZ - lower authority rejected the refund claim of the...

Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

Refund claim - unutilised Cenvat credit - goods cleared to 100% EOU - deemed exports - The appellant is however not eligible for any refund claimed on such deemed...

Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

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

The High Court held that the petitioners were entitled to refund of unutilized input tax credit (ITC) on zero-rated supplies. The only ground for denying refund by the...

Quick Updates: