2022 (2) TMI 456

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....R The appellant is in appeal against the impugned order wherein the refund claim of credit remained unutilized on closure operation has been rejected. 2. The facts of the case are that the appellant is manufacturer of electricity meters and registered with the Central Excise department. On 6.3.2018, the appellant filed refund claim under Rule 5 of Cenvat Credit Rules, 2004 for the credit rem....

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.... CST vs. Apex Drugs and Intermediaries-2011 VIL 91 AP CE (vi) Kirlosker Toyota Textile Machinery vs. CCE-2021 VIL 324 CESTAT Del. (vii) Rama Industries vs. CCE, Chandigarh-2009-TIOL-100-HC-P&H (viii) Slovak India Trading Co.Pvt.Ltd.-2006 (2001) ELT 559 (Kar) (ix) Slovak India Trading Co.Pvt.Ltd.-2008 (10) STR 101. (x) Luv Kush Textile vs. CCE-2017 VIL 3....

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....exturise Pvt.Ltd. vs. CCE, Jaipur-II-2015 (319) ELT 551 (SC) (4) CCE vs. Apex Drugs & Intermediaries Limited-201Rs. 5 (332) ELT 834 (A.P.) (5) Gauri Plasticulture vs. CCE, Indore-2019 (30) GSTL 224 (Bom.) (6) Steel Strips vs. CCE, Ludhiana-2011 (269) ELT 257 (Tri.- LB) 5. Heard the parties. 6. Considering the submissions made by both sides, I find that the case law....

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....wherein the Delhi High Court taking notice of the difficulties faced by several assessee who have migrated to GST regime, taking judicial notice that the petitioners had failed in their repeated attempt to file Form TRAN 1 within the stipulated time and/or extended time, which entitles them to avail the Input tax credit. Accordingly, the Delhi High Court permitted them to avail and file relevant T....