S No
|
Citation
|
Name of the Party
|
Subject Heading
|
1
|
2012
(2) ECS (29 ) (Tri-Ahd)(124KB)
|
M/s Bilpower
Limited, Silvassa
|
Availing cenvat
credit without receipt of goods
|
2
|
2013 (4)
ECS (1 ) (SC)(154KB)
|
M/s Musk Tobacco(I) Pvt. Ltd
|
time of two months from today is
granted to the Petitioner, but instead of Rs. 1 Crore, Rs. 2 Crores shall be deposited in the aforesaid extended time by
the applicant - petitioner.
|
3
|
2014
(1) ECS (24) (HC-All)(194KB)
|
M/s J.P. Transformers
|
Entire
object and purpose of insertion of sub section 2A in Section 35 C of Central
Excise Act, 1944, is defeated if the waiver of pre-deposit is granted
indefinitely.
|
4
|
2014 (2) ECS (189) (Tri - Kol.)(108KB)
|
M/s Berger
Paints India Ltd
|
Waiver
of pre-deposit- Stay application under Section 35F - the deduction on account
of cost of distribution and interest on finished goods are prima facie not
admissible
|
5
|
2014 (2) ECS (224) (Tri- Ahm.)(439KB)
|
M/s. PSL Ltd.
|
Legally
not only education/SHE cesses are ineligible to
cash refund but also it will not be correct to say that the entire Basic
Excise Duty is exempted from and that accordingly no Education/SHE Cess should be payable or will be refundable.
|
6
|
2014 (2) ECS (241) (Tri.- Ahm.)(190KB)
|
M/s.Jai Elastics Pvt. Limited
|
Absence
of express grant in statute does not imply ipso facto entitlement to refund.
So also absence of express grant is an implied bar for refund. When right to
refund does not accrue under law, claim thereof is inconceivable. Refund of
unutilized credit is only permissible is can of export goods and for no other
reason whatsever that may be.
|