appeal, an application
for refund was made seeking refund, but a show cause notice was
issued proposing to reject the refund claim ... claiming of refund, which is
expressly not there.
20. Thus, the narrow issue before us is whether cash refund is
permissible when Cenvat Credit
upheld the
denial of refund in respect of Magarpatta, after sanctioning additional
refund of Rs.89, 558; representing the Cenvat credit in respect of
alleged ... Total turnover
Where,
(A) "Refund amount" means the maximum refund that is
admissible;
(B) "Net CENVAT credit" means total CENVAT credit
appeal, an application
for refund was made seeking refund, but a show cause notice was
issued proposing to reject the refund claim ... claiming of refund, which is
expressly not there.
20. Thus, the narrow issue before us is whether cash refund is
permissible when Cenvat Credit
appeal, an application
for refund was made seeking refund, but a show cause notice was
issued proposing to reject the refund claim ... claiming of refund, which is
expressly not there.
20. Thus, the narrow issue before us is whether cash refund is
permissible when Cenvat Credit
Central Excise registration. As there was certain Cenvat
Credit lying unutilized in their Cenvat account, they filed refund claim.
The refund claim was sanctioned ... utilisation
and Deputy Commissioner-refund sanctioning authority on the closure of
factory, sanctioned refund of unutilised Cenvat Credit. The Appellant is not
disputing entitlement
upheld the
denial of refund in respect of Magarpatta, after sanctioning additional
refund of Rs.89, 558; representing the Cenvat credit in respect of
alleged ... Total turnover
Where,
(A) "Refund amount" means the maximum refund that is
admissible;
(B) "Net CENVAT credit" means total CENVAT credit
case in brief are that the appellant filed refund
applications for refund of Cenvat credit in respect of the goods which they
cleared ... claim of the appellant that as another refund claim
seeking refund of unutilized Cenvat credit for another part of the amount on
another ground
22240/2019
central theme/core issue is refund of CENVAT credit claimed by writ
petitioner and rejection of the same by the respondent.
4. Considering ... that the only
ground on which the refund claims have been rejected i.e., refund of
CENVAT credit is that they have been filed more
delay in refund contained in Section 11BB of
the Central Excise Act, 1944 cannot be extrapolated
into Schema for refund of Unutilized CENVAT Credit ... delayed refund as
contemplated under Section 11BB of the Act even for
the delayed refund of the Unutilized CENVAT credit
16
under Rule
refund, and vide
its separate orders dated 21.6.2017 allowed such
claims for refund as provided for under Rule 5 of the
CENVAT Credit Rules ... delayed refund as
15
contemplated under Section 11BB of the Act even for
the delayed refund of the Unutilized CENVAT credit
under Rule
