Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty ... Central Excise Act, 1944: Provided that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse
Rule 5 of the balance of CENVAT credit.
6.3. Issue No. 3: Whether CENVAT credit can be refunded under Rule 5 when there ... limitation for making claim for refund.
It was submitted that in this case, refund being claimed is Cenvat credit and not the duty
availing
CENVAT credit facility under CENVAT Credit Rules (CCR),
2004 (hereinafter referred to as 'CENVAT Rules'). Appellant
filed three (3) refund claims under ... Total turnover
Where,-
(A) "Refund amount" means the
maximum refund that is
admissible;
18
(B) "Net CENVAT credit" means total
CENVAT
petitioner submitted its refund
application in Form-R, praying for refund of the CENVAT
Credit of Rs. 10,88,328/- being the service tax paid ... claim of refund as the petitioner was not entitled to refund under the
existing law and did not claim CENVAT Credit in time
registered as refund request No. AAFCM3603M003_2015_001_RF_RR.
By the said refund request, the appellant had sought refund of
accumulated cenvat credit ... short title, extent, commencement, definitions, rules for
taking cenvat credit, conditions for allowing cenvat credit, refund of
cenvat credit, obligations of manufacturer of dutiable
them as Cenvat
credit under the erstwhile Cenvat Credit Rules, 2004, the
existing law, they are eligible for the refund of the said
deposited amount ... refund applications filed on or after the appointed
date.
(b) Further the refund application should be for refund of
any amount of Cenvat credit, duty
Shakti Pumps filed two refund claims on 9.5.2019 before the
Joint Commissioner of State Tax, GST Indore claiming refund of
CENVAT credit in cash ... appropriate authority. The refund applications were, therefore, re-
submitted by Shakti Pumps before the Assistant Commissioner
seeking refund of CENVAT credit in cash
they filed the moot
refund claim. In the refund claim they stated that as per
Rule 3 of the Cenvat Credit Rules, 2004 they were ... Every claim for refund
filed by any person before, on or after the appointed day,
for refund of any amount of CENVAT credit, duty
relied upon by the appellant as
indicated above pertains to cash refund of CENVAT Credit on
surrender of registration certificate or on the issue ... appellant. The
scheme of CENVAT Credit as per CENVAT Credit Rules, 2004 had
extinguished on 30.06.2017, and the amounts of CENVAT Cedit
available as balance
accumulated CENVAT Credit on account of
exports, however, such is not the case here.
7. The issue of accumulated CENVAT Credit and refunds
thereof ... them. The scheme of CENVAT Credit as per
CENVAT Credit Rules, 2004 had extinguished on 30.06.2017,
and the amounts of CENVAT Cedit available as balance
