100% EOU - Refund of unutilized Cenvat credit availed on ...

EOU Entitled to Cash Refund of Unutilized Cenvat Credit for Transfers to Another EOU Under CGST Act Section 142.

April 3, 2021

Case Laws Central Excise AT

100% EOU - Refund of unutilized Cenvat credit availed on inputs/input services - export of goods - appellant had not physically exported their goods but cleared the same to another EOU - physical export or not - The impugned order denying the cash refund is not sustainable in law and the appellant is entitled to cash refund as per sub-section 3 and sub-section 6(a) of Section 142 of CGST Act - AT

View Source

← Previous Next →

100% EOU - Refund of unutilized Cenvat credit availed on ...

EOU Entitled to Cash Refund of Unutilized Cenvat Credit for Transfers to Another EOU Under CGST Act Section 142.

April 3, 2021

Case Laws Central Excise AT

You may also like:

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...

Cash Refund of unutilized CENVAT credit of 100% EOU - goods cleared to other EOU - export goods means only those goods which are to be taken out of India to a place...

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

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

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

100% EOU - refund of unutilized balance of cesses in cash - CGST Act does not allow them to carry forward the cesses as input tax credit - There is no provision in the...

Appellants duly followed procedure and conditions for CENVAT credit under CENVAT Credit Rules, 2004 and filed revised returns. Section 142(9)(b) of CGST Act, 2017...

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)...

Cash refund - unutilized CENVAT credit on inputs - transfer of credit for the period prior to 2004 to Cenvat Credit Rules, 2004 scheme - transitional provision does not...

CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs...

100% EOU - refund of unutilized CENVAT credit - time limitation - After the introduction of GST in July 2017, there is no option provided to the noticee to avail CENVAT...

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...

Refund claim of unutilised CENVAT Credit - exports of goods - as per the notification claimant to take back the credit of the difference between the amount claimed and...

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...

Quick Updates: