appellants have raised several grounds to justify their entitlement to refund of cenvat credit in terms of Rule 5 of CCR, which provides for grant ... time limit prescribed for claim of refund. There cannot be any time limit for claiming refund of accumulated cenvat credit. This was also the ratio
good as physical exports and the appellant is entitled to refund of CENVAT credit on account of deemed exports. Aggrieved by the said order ... Indtistrie 201.4(305) ELT 282 (Guj) wherein it was observed
"Refund - Cenvat credit - Inputs used in manufacture of goods cleared. by DTA units
refunded not before the goods are exported. He further submitted that the Dy.Commissioner has allowed the refund of almost total Cenvat credit availed ... lower authority.
7. After hearing both sides, we find that the refund of CENVAT Credit in respect of inputs or input services used
They are availing cenvat credit on inputs and input services under Cenvat Credit Rules 2004. The respondents filed refund claims of unutilized cenvat credit under ... adjudicating authority only allowed refund with regard to actual physical export. Further the adjudicating authority has disallowed the refund of cenvat credit in respect
observed that the Cenvat Credit of
CVD is allowed as per Rule 3(vii) of the Cenvat
Credit Rules, 2004. The cenvat credit, in
respect ... eligible for refund and such
refund includes rebate of duty as well as
the duty of excise on excisable material
and the refund of such
CENVAT Credit Rules, 2004,
which provide for refund of CENVAT credit. Rule 5 A of the Rules
of 2004 provides for refund of CENVAT Credit ... Rules of 2004 shows that
(10 of 12) [EXCIA-82/2018]
refund of CENVAT Credit in relation to duty paid on input or input
service
Belgaum)
UNIT IMPUGNED ORDER APPEALS BY DEPT Nos. CENVAT REFUND
(RS.) PERIOD
MSPL EOU II Common Order-in-Appeal No 7/2008 ... subsequently verified the refund claims and passed a detailed Order-in-Original No 31/2008 dated 26.4.2008 sanctioning refund of CENVAT credit
hence they accumulated
CENVAT credit. They had filed an application under Rule 5 of
CENVAT Credit Rules, 2004 to claim refund of CENVAT credit ... Total turnover
Where,-
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net CENVAT credit" means total CENVAT credit
Bokaro
had sanctioned the refund claim and directed the appellant to take credit of the
refund amount in their Cenvat Credit Account vide his Order ... permissible under Cenvat Credit Rules,
2004 for it to be treated as Cenvat Credit. However, any refund of
unutilized Cenvat Credit can be taken
dated
07.09.2020 on the grounds that there is no provision for refund of
Cenvat Credit except under Rule 5 of CCR 2004 nor the present ... Every claim for refund filed by any person before, on or
after the appointed day; for refund of any amount of CENVAT
credit, duty
