The appellant is eligible for refund of unutilized CENVAT credit ...

Appellant Wins Refund of CENVAT Credit Despite Time Limits, Supported by CGST Act and Constitutional Rights.

January 13, 2025

Case Laws Central Excise AT

The appellant is eligible for refund of unutilized CENVAT credit amounting to Rs.2,67,659/- u/s 142(3) of the CGST Act, 2017 read with Section 54 and Section 49(6), notwithstanding the time limitation u/s 11B(1) for filing refund claim. Denial of such transitional credit would violate Articles 14 and 300A of the Constitution as it is a vested right and property. The CESTAT allowed the appeal directing the Department to process the refund, holding that there is no unjust enrichment as the amount pertains to credit.

View Source

← Previous Next →

The appellant is eligible for refund of unutilized CENVAT credit ...

Appellant Wins Refund of CENVAT Credit Despite Time Limits, Supported by CGST Act and Constitutional Rights.

January 13, 2025

Case Laws Central Excise AT

You may also like:

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 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...

Claim of refund or suo-moto re-credit - Reversal of excess Cenvat credit wrongly - appellant is entitled to take refund/re-credit of the excess amount Cenvat credit...

Refund of cenvat credit - Period of limitation - Rule does not specify any time limit for claiming the refund of credit - rejection of refund is not sustainable - AT

Refund of lying unutilized in their CENVAT credit account - at the time of availement of the cenvat credit, it was never disputed that the appellant is not entitled to...

Refund of un-utilized Cenvat Credit - refund denied for the reason that the appellant did not debit the refund amount from its Cenvat Credit balance at the time of...

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...

The appellant was denied CENVAT credit on the allegation that the sender units inflated the value of Soap Noodles stock transferred to the appellant, leading to excess...

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...

Refund of CENVAT Credit - the decision of the tribunal in the case of Nirma LTD. relied upon by the appellant is of no help to the appellant for the reason that the same...

The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized...

Refund of CENVAT Credit reversed - it is seen that the appellants have voluntarily reversed the Cenvat Credit and now are seeking the refund. There is no provision for...

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

CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

Quick Updates: