Great India Steel Fabricators Vs C.C.E. & S.T. Panchkula
Date: February 14, 2019
Subject Matter
No authority can sanction refund claim to be credited in Cenvat credit account
Summary
The appellant filed refund claims of unutilized amount lying in their Cenvat credit account under Rule 5 of Cenvat credit Rules 2004, on account of export of goods. The refund claims partly allowed in cash and partly credited in Cenvat credit account…
The appellants are in appeal against the impugned orders praying that the refund claims are to be sanctioned in cash. 2. The facts of the case are that the appellant filed refund claims of unutilized amount lying in their Cenvat credit account under Rule 5 of Cenvat credit Rules 2004, on account of export of goods. The refund claims partly allowed in cash and partly credited in Cenvat credit accou…