force or export goods under Bond under Rule 19 and claim refund of
CENVAT under Rule 5 of the CENVAT Credit Rules ... merits in this Writ Petition for either
transfer of refund of input tax Credit (CENVAT Credit) which was
transitioned by the petitioner by filing Trans
force or export goods under Bond under Rule 19 and claim refund of
CENVAT under Rule 5 of the CENVAT Credit Rules ... merits in this Writ Petition for either
transfer of refund of input tax Credit (CENVAT Credit) which was
transitioned by the petitioner by filing Trans
rules
made there under like claiming of CENVAT credit
under the CENVAT Credit Rules, 2004 or refund,
shall be liable to a penalty not exceeding ... rules made their under like claiming of Cenvat Credit
under the Cenvat Credit Rules, 2004 or refund, such person shall be
liable to a penalty
refund of CENVAT credit under Rule 5 of the
CENVAT Credit Rules, 2002 even though the petitioner was not eligible for
refund of excise duty ... view of
the said company coming out of MODVAT (actually CENVAT) scheme. The
court there answered substantial question of law in favour of the company
debited from the said
CENVAT account and the Personal Ledger Account respectively.
14. The facts also indicate that before the refund claims were made ... under Rule 19 of the Central Excise
Rules, 2002 and the refund of CENVAT under Rule 5 of the CENVAT Credit
Rules
Respondent in Order-In-Original No.07/2020 (Refund) dt 28.05.2020 and
quash the same as illegal and further direct the Respondent to permit the
petitioner ... manually or online, by
including the omitted amount CENVAT credit of eligible duties or grant
refund of said duties.
For Petitioner : Mr.C.Rekha Kumari
date of duty paid vide their
Cenvat credit account, the applicant ought to have
filed the refund claim on or before 11.01.2003. Case
records also ... availment of cenvat credit
in addition to Rs.28 Lakhs already paid. Thus there
is no dispute about the amount of Cenvat Credit
manually or
online, by including the omitted amount CENVAT
credit of eligible duties or grant refund of said ... such credit existed in the
CENVAT account or VAT returns of the petitioner, the amount shall be
either refunded back by way of credit
integrated goods and services tax, the exporter
shall declare that no refund of integrated goods
and services tax paid on export product shall be
claimed ... carried forward and shall not carry forward
the amount of Cenvat credit on the export
product or on the inputs or input services
used
mistakes
in TRAN-1, such input tax credit has to be refunded back as retention
of such amount by the department would be contrary ... indeed such credit was validly
availed lying un-utilized in either the CENVAT account or VAT
returns prior to the implementation of GST. As mentioned
