1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate Tribunal Upholds Rejection of Export Credit Refund Claim</h1> The Appellate Tribunal CESTAT, Ahmedabad rejected the appellant's appeal for refund of accumulated credit for exports. The Commissioner (Appeals) remanded ... Refund claim – Appellant claiming refund of accumulated credit in respect of inputs and input services utilized in relation to goods exported which was allowed by Commissioner (Appeals) who directed appellant to provide a detailed worksheet. Held that - Appellant submits that it is difficult to provide same. Appellant have to establish nexus and has to provide the relevant data so as to arrive at quantification of refund. The Appellate Tribunal CESTAT, Ahmedabad rejected the appeal filed by the appellant regarding refund of accumulated credit for exports. The Commissioner (Appeals) accepted the appellant's contention but remanded the case for verification and quantification of the claim, which the appellant found difficult to provide. The Tribunal stated that it is the appellant's responsibility to establish the nexus and provide relevant data for quantification of the refund. The appellant can raise all issues before the original adjudicating authority.
TaxTMI 
TaxTMI 
