Eligibility of Defunct Manufacturer for Refund of Unutilised CENVAT Credit

Suraj Ropes Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) Introduction: In an intriguing judgement from the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), a defunct manufacturing company’s claim for a refund of unutilised CENVAT credit was revisited. The case of Suraj Ropes Vs. Central Excise and Service Tax (C.E.&S.T.) department of Rajkot focuses on the refund eligibility of a manufacturer that ceased operations and surrendered their central excise registration. Analysis: Suraj Ropes, the appellant, had accumulated CENVAT credit that remained unutilised by the time ...