S No
|
Citation
|
Name of the Party
|
Subject Heading
|
1
|
2012 (2) ECS (116) (Tri-Mum)(150KB)
|
M/s Vidyut Metallics
Pvt. Ltd.
|
Applicants availed credit in respect of the lubricating oil and the
same was used thereafter the same is cleared from the factory without payment
of duty. The appellant paid the duty at the asking of the Revenue. The
assessment regarding the demand is not challenged by the appellants. The
appellants challenge the demand by way of filing the refund claim. The Hon'ble Supreme Court in the case Collector of Central
Excise, Kanpur Vs. Flock India Ltd. held that in the absence of challenge to
the assessment order the refund is not maintainable. In the present case, as
the appellants are challenging excisability of the
goods which were cleared without payment of duty. In the refund application
which is not permissible.
|
2
|
2012 (2) ECS ( 97) (Tri-Del)(162KB)
|
M/s Sheena Exports
|
The goods initially cleared from the factory for home consumption and
thereafter exported out of India cannot be equated with the goods exported directly
from the factory under bond in terms of provision of Rule 19 of Central
Excise Rule
|
3
|
2012 (2) ECS (63) (Tri-Ban)(163KB)
|
M/s Indian Explosive Ltd.
|
When an assessee claims refund of duty on the
basis of price variation under the price variation clause of the relevant
contract subsequent to clearance of the goods, the claim, for whatever
reason, cannot be allowed. Such fluctuation in price subsequent to clearance
of the goods cannot affect the manufacturer's liability to pay excise duty
|
4
|
2013 (2) ECS (46) (Tri-Ahd)(109KB)
|
M/s Bajaj Food. Ltd
|
Peanut Butter manufactured is fully exempted- such goods are neither
exported under bond nor under a letter of undertaking- Cenvat Credit Rules
not applicable and no refund under Rule 5 of Cenvat Credit Rules 2004 is
admissible because no credit accumulation is possible in view of the
provisions of Rule 6(1) of the Cenvat Credit Rules
|
5
|
2013(1) ECS (76) (Tri-Mad)(152KB)
|
M/s KONE Elevator India Pvt. Ltd
|
Uniformity of price cannot be bar for unjust enrichment. The Hon'ble Supreme Court in the case of Commissioner of
Central Excise, Mumbai-II Vs. Allied Photographics
India Ltd. Vs CCE, reported in 2004 (166) E.L.T 3
(S.C.) held that consistency of price of final goods of the assessee did not materially lead to the conclusion that
incidence of duty had not passed on to the customers
|
6
|
2013 (2) ECS ( 86) (Tri-Del)(92KB)
|
M/s Malwa Cotton Spinning Mills Ltd
|
Once the claim does not assume character of correct claim in the eyes
of law, no right accrues to the claimant from the date on which defective
application was filed and an opportunity given for removal of defects is a
course of natural justice to entertain proper application filed within
limitation no interest can be claimed against a defective application. Only
on the date when defective application is rectified and a proper application
comes to record, that date is relevant date for arise of refund with,
interest in case refund is delayed
|
7
|
2013 (2) ECS (49) (Tri-Del)(105KB)
|
M/s Berger Paints
|
Refund claim of education cess and S & H
education was not entertainable, since Cess not payable on goods that are fully exempted from
excise duty / customs duty or are cleared without payment of excise duty /
customs duty (such as clearance under bond or fulfillment of certain
conditions)
|
8
|
2013 (1) ECS (78) (Tri-Ahd)(153KB)
|
M/s Mahendra Petrochemicals Ltd
|
Even if the payments made by the assessee are
treated as pre-deposit, they cannot claim its refund before final disposal of
their appeal
|
9
|
2013 (4) ECS (7) (Bom-HC)(179KB)
|
M/s. Rainbow Silks & Anr.
|
Accumulation of Cenvat Credit on
the basis of fraudulent documents.
|
10
|
2014 (1) ECS
(15) (HC-All.)(215KB)
|
M/s. Vee
Excel Drugs &
Pharmaceuticals Pvt. Ltd
|
Rebate
under Rule 18 of C.Ex. Rules, 2002 - Procedure laid
down under notification 19/2004 CE(NT) dated
06.09.2004 is mandatory.
|
11
|
2014 (4) ECS (38) (Tri-Ahd)(156KB)
|
M/s. Parixit Industries Ltd.
|
Exemption not claimed at the time of assessment cannot be
claimed by way of a refund claim without challenging the original assessment.
|
12
|
2014 (4) ECS (132) (Tri-Ahd)(142KB)
|
M/s.Mahindra Gujarat Tractors Ltd.
|
Limitation for Refund - Claim filed beyond the lapse of prescribed period -
As per the provisions of Section 11B of the C. Ex Act,
1944 all refund claims are required to be fi led within
the stipulated time limit prescribed
|
13
|
2014 ( 4) ECS (135) (Tri-Del)(106KB)
|
M/s.
United Chain Industries
|
Penalty under Rule 25 of Central Excise Rules 2002 - Invoice issued without actual
supply of goods for the purpose of availing Cenvat Credit.
The person purporting to sell goods connot say that he is not concerned
with selling of goods and has not contravened the provisions of Rule 25 ibid
|