Refund of CENVAT Credit - As per the audit proceeding, the ...

Case Laws Central Excise

December 17, 2021

Refund of CENVAT Credit - As per the audit proceeding, the department was supposed to issue show cause notice which it failed to do so, therefore, there is no occasion and reason for appellant to file appeal before the Commissioner (Appeals). The only remedy is to claim the refund of such payment made as per the objection raised by the audit. As regard, the judgment relied upon by the appellant it is settled that unless and until the payment along with interest is made by the assessee and the same is intimated specifically in writing to the department, the case cannot be closed under Section11A (2) of Central Excise Act, 1944. - AT

View Source

← Previous Next →

Refund of CENVAT Credit - As per the audit proceeding, the ...

Case Laws Central Excise

December 17, 2021

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...

CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

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 CENVAT Credit - even if ST-3 return for a particular period do not show any unutilized balance of cenvat credit, the refund still is to be granted on the basis...

This case deals with the issuance of an addendum/corrigendum to a show cause notice after a six-month gap, refund of accumulated CENVAT credit availed on export of...

Eligibility of the petitioner to make a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2015 (SVLDRS) and the appropriation of the amount...

This case pertains to the utilization of ineligible CENVAT credit by a company. The key points are: The company availed ineligible CENVAT credit amounting to Rs....

Rejection of the Refund claim - Scope and validity of the addendum issued to Show Cause Notice - Period of limitation - The Addendum was issued to add something to the...

Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

CENVAT Credit - capital goods - Payment of duty on exempted goods by the supplier - if the department is of the view that the supplier was not supposed to pay the duty...

The High Court dismissed the petition challenging the show-cause notice dated 20.08.2024 issued by the respondent authority in relation to the refund of integrated taxes...

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...

Cash Refund of CENVAT Credit - Ocean Freight - Though the appellant have paid the Service Tax on Ocean freight on the instruction of audit, but no Show Cause Notice was...

Suo-moto re-credit - duty paid twice - The appellant being law abiding assessee even though suo-moto credit was available to them, they had reversed the same on pointing...

Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

Quick Updates: