avail CENVAT Credit
under the provisions of the CENVAT Credit Rules, 2004.
9. Since the appellant was unable to either avail CENVAT Credit or
transition ... CENVAT Credit Rules, 2004 under the above circumstances.
25. CENVAT Credit Rules, 2004 was repealed and replaced by
CENVAT Credit Rules, 2017 to allow CENVAT
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
have filed the
refund claim which is not eligible as per transitional
provisions. The transitional provisions for refund of
admissible Cenvat credit is available only ... order, the refund claim of the Petitioner was rejected by the
1st Respondent with the following observations:-
“The refund claim of cenvat credit filed
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
respondent namely the Additional
Commissioner has rejected the refund of input tax credit (CENVAT Credit)
claimed by the Petitioner on the ground that there ... these circumstances, the Petitioner also filed a claim for refund
of Input Tax Credit (CENVAT Credit) under Rule 5 of the CENVAT Credit
Rules
entitled to utilize the Cenvat credit from the Cenvat Account
if such credit was available in the Cenvat account on exports made ... Cenvat Credit Rules, 2004, allows a manufacturer to
claim refund Cenvat credit who exports goods without payment of duty under
bond or under letter
credit account at the time of making the
refund claim. He further submits that these refund claims have been ... events with the implementation of
GST with effect from 01.07.2017. The refund of CENVAT credit under
Rule 5 of the CENVAT Rules 2004 read with
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
accept the refund application filed by the petitioner in Form
R dated 11.02.2019 and grant the refund along with interest.
2. The refund claim pertains ... Every claim for refund filed by any person
before, on or after the appointed day, for refund
of any amount of CENVAT credit, duty
