decision of CESTAT i.e. Respondent No.1 in allowing refund of Cenvat credit even without registration is correct?
2. Whether CESTAT i.e. Respondent ... dated 1st March 2002, the Central Government hereby directs that refund of CENVAT credit shall be allowed in respect of :
(a) input or input service
decision of CESTAT i.e. Respondent No.1 in allowing refund of Cenvat credit even without registration is correct?
2. Whether CESTAT i.e. Respondent ... dated 1st March 2002, the Central Government hereby directs that refund of CENVAT credit shall be allowed in respect of :
(a) input or input service
refund claim,
provided, if they are eligible to seek such refund under erstwhile regime.
Here in the case in hand, it is only a Cenvat ... refund
claim, the petitioner has made application for refund claim. However,
under the erstwhile law, since the petitioners are not entitled to get any
refund
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 CENVAT Credit Rules, 2004 was repealed and replaced by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
applicable thereon.
(iv) So also, with regard to the portion of the refund claim pertaining to courier
services, the matter is being remanded to enable ... Assessee M/s.Hyundai Motor India Limited, on which the CENVAT /
Refund of the service tax was claimed by the Assessee in terms
appellant is
barred from seeking restoration of CENVAT Credit though
their application was for refund of duty paid by reversal of
credit?
http://www.judis ... proceeded on the ground
that the appellant had taken the Cenvat credit without any
refund order or without permission from the proper
authority and without
aggrieved by the fact that while it had claimed the refund of unutilized CENVAT credit, amounting to Rs.40,26,692/-, the authorities below sanctioned ... Rules, provides for safe guards, conditions and limitations, for availment of refund of CENVAT credit of specified duty, allowed in respect of inputs, used
this Court :
(i) Whether the decision of the CESTAT in allowing refund of CENVAT credit even without registration is correct ?
(ii) Whether the CESTAT
duty had been paid by the assessee by debiting the CENVAT credit account, refund of the same could be made only by re-crediting ... submitted that the said amount could only be refunded to the Assessee by re-crediting the CENVAT credit account and by Assessee being paid
questions of law:-
“i. Whether the respondent is entitled for refund
of the CENVAT credit on services rendered during ... unregistered period?
ii. Whether the Tribunal was correct in allowing
refund of CENVAT credit, which is barred by
limitation? And
iii. Whether the Tribunal
