Case Law Details
Renault Nissan Automotive India Private Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai)
Introduction: In a significant legal development, the Chennai branch of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled in favor of Renault Nissan Automotive India Private Limited, stating that their refund claim cannot be rejected merely for not opting for Provisional Assessment. This article delves into the intricacies of the case between Renault Nissan Automotive India and the Commissioner of GST and Central Excise.
Background of the Case: Renault Nissan Automotive India had filed a refund claim of Rs. 8,11,83,347 for the period from February 2015 to July 2015. The company argued that they had paid a higher amount of excise duty due to an over-valuation of their cars and parts. Initially, the Department of Central Excise rejected their claim on multiple grounds, leading Renault Nissan to appeal the decision.
Grounds for Initial Rejection: The Department had rejected the refund claim on three primary grounds:
1. Lack of Provisional Assessment: The Department stated that Renault Nissan had not opted for provisional assessment, thereby disqualifying them from a refund.
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