Go AD-Free with CAclubindia Pro and Daily WhatsApp Updates. Subscribe Now!

Refund

Save Share

Join Us Follow Us Add as Source

This query is : Resolved

Report Follow Query Ask a Query

dhruvkedia

dhruvkedia (Querist)
Follow

29 August 2015 for SAD refund registration in excise is mandatory.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
Follow

31 August 2015 In the case of Equinox Solutions Ltd. [2011 (272) ELT 0310 (Tri. Bang)], on identical facts, it was held that a refund is admissible, on the grounds that the appellant was not a registered dealer and therefore based on the invoice issued by him no Cenvat credit could have been taken. Further, the absence of disclosure of quantum of SAD therein also did not facilitate any availment of Cenvat credit by the purchaser. That judgment was followed in the cases of Ruchi Acroni Industries Ltd. [2011 (272) ELT 287 (Tri. Mumbai)], Nova Nordisk India Pvt. Ltd. [2013 (292) ELT 252 (Tri. Mumbai)] and Maruti Suzuki India Ltd. [ 2013 (296) ELT 100 (Tri. Mumbai)]. In the case of Fossil India Ltd. [2014 (301) ELT 268 (Tri. Bang)] also, the same view was taken by the Tribunal and a refund was allowed.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now