Case Law Details
Raychem RPG Pvt Ltd Vs Commissioner of GST and Central Excise (CESTAT Mumbai)
Introduction: The case of Raychem RPG Pvt Ltd vs Commissioner of GST before CESTAT Mumbai revolves around the partial rejection of a claim for a refund under Rule 5 of CENVAT Credit Rules, 2004. The appellant, a hundred percent export-oriented unit (EOU), challenges the denial of accumulated CENVAT credit, highlighting issues of ineligibility, procedural lapses, and the restoration of credit after previous rejections. This article provides a detailed analysis of the case, exploring the legal aspects, rejection reasons, and the tribunal’s decision.
Detailed Analysis:
1. Claim for Refund: Raychem RPG Pvt Ltd sought a refund of accumulated CENVAT credit for three periods – April 2016 to June 2016, July 2016 to September 2016, and October 2016.
2. Export-Oriented Unit (EOU) Status: Being a hundred percent EOU, the appellant faced challenges in utilizing CENVAT credit due to its substantial focus on the international market, leading to the accumulation of credit.
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