https://www.taxtmi.com/caselaws?id=771893 CESTAT Allahabad dismissed the appeal regarding CENVAT credit refund claim on welding electrodes used for repair and maintenance during March 2013 to June 2017. The appellant failed to produce CENVAT Account records or ER-1 returns showing they had claimed credit for welding electrodes or made reversal entries. Under the self-assessment scheme since 1997, assessees must claim credits when filing returns, not through subsequent refund claims. The tribunal distinguished the cited precedent as it involved credit initially claimed but later denied, unlike this case where no credit was originally claimed. The refund claim was rejected for non-compliance with statutory requirements. en-us Fri, 23 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771893 CESTAT Allahabad dismissed the appeal regarding CENVAT credit refund claim on welding electrodes used for repair and maintenance during March 2013 to June 2017. The appellant failed to produce CENVAT Account records or ER-1 returns showing they had claimed credit for welding electrodes or made reversal entries. Under the self-assessment scheme since 1997, assessees must claim credits when filing returns, not through subsequent refund claims. The tribunal distinguished the cited precedent as it involved credit initially claimed but later denied, unlike this case where no credit was originally claimed. The refund claim was rejected for non-compliance with statutory requirements. Case-Laws Central Excise Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771893