This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
CESTAT allows refund claim for denied Cenvat credit under GST transition rules
Case Law Details
- Case Name
- Advance Micro Fertilizers Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advance Micro Fertilizers Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)
A manufacturer’s appeal challenging the rejection of a refund claim for Cenvat credit, amounting to Rs. 2,67,659/-, has been allowed by the Tribunal. The original rejection was based on grounds of the claim being time-barred and hit by unjust enrichment.
The appellant, engaged in the production of various agricultural chemicals and disinfectants, had deposited service tax under the reverse charge mechanism. This amount, Rs. 2,67,659/-, was eligible for Cenvat credit under the Cenvat Credit Rules, 2004. H...
