2020 (1) TMI 188

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...., Advocates for the Appellant. Shri A. Rangadham, Authorized Representative for the Respondent. ORDER PER: P.V. SUBBA RAO. 1. This appeal is filed against Order-in-Appeal No.HYD-EXCUS-SC-AP2-123-18-19-ST dt.25.03.2019. 2. The appellant M/s BHEL is a large public sector undertaking which manufactures various products and avails benefit of Cenvat credit. After the introduction of GST they have ....

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....etter they have submitted an application for refund of excise duty under Rule 173S of the Central Excise Rules for the aforesaid amount. This application was rejected by the original authority as there is no legal provision under which the refund could have been sanctioned. On appeal, the first appellate authority upheld the order of the original authority and rejected the appeal. Hence, this appe....

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.... in cash except under Rule 5 of Cenvat Credit Rules (CCR), 2004 in respect of Cenvat credit utilized in manufacture exported goods or exported services. Since export of both goods and services are exempt, cash refund of Cenvat credit which has gone into manufacture of the goods exported or services exported is allowed under Rule 5 of CCR, 2009. Otherwise, there is no provision under which Cenvat c....

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....ex Court in Petition for Special Leave to Appeal (Civil) No. CC 467 of 2007 (Union of India vs Slovak India Trading Company Pvt Ltd.) can be read as a declaration of law under Article 141 of the Constitution of India?" and they were answered as follows: "40. As a result of the above discussion, we answer the questions of law framed above as (a) and (b) in the negative. They have to be answered ....