![CESTAT Denies Refund of Unutilised CENVAT Credit under Rule 5 on Factory Closure After 2012 Amendment [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/500x300_2122730-cestat-denies-refund-unutilised-cenvat-credit-taxscan.webp "CESTAT Denies Refund of Unutilised CENVAT Credit under Rule 5 on Factory Closure After 2012 Amendment [Read Order]")
CESTAT Denies Refund of Unutilised CENVAT Credit under Rule 5 on Factory Closure After 2012 Amendment [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed an appeal seeking refund of unutilised CENVAT...
![Service Tax Dept Cannot Take Different Stand to Disallow CENVAT Credit When Refund Sanction Not Challenged: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/250x150_2122215-service-tax-dept-cannot-take-different-stand-to-disallow-cenvat-credit-taxscan.webp "Service Tax Dept Cannot Take Different Stand to Disallow CENVAT Credit When Refund Sanction Not Challenged: CESTAT [Read Order]")
![Excise Refund Claim cannot be Reopened Once Earlier Appellate Findings Attains Finality: CESTAT Dismisses BHEL Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114163-excise-refund-claim-cannot-be-reopened-taxscan.jfif "Excise Refund Claim cannot be Reopened Once Earlier Appellate Findings Attains Finality: CESTAT Dismisses BHEL Appeal [Read Order]")
![Circular Restricting Inverted Duty Refund Claims Struck Down as Ultra Vires: Gujarat HC Accepts Plea of Kush Proteins [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/250x150_2101454-gujarat-high-court-refund-claims-circular-restricting-taxscan.webp "Circular Restricting Inverted Duty Refund Claims Struck Down as Ultra Vires: Gujarat HC Accepts Plea of Kush Proteins [Read Order]")
![Refund Claims for Unconstitutional Levies must be made in Civil Court: CESTAT Rejects Appeal, Citing Unjust Enrichment from ITC [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/250x150_2100794-refund-claims-for-unconstitutional-levies-civil-court-cestat-rejects-appeal-citing-enrichment-itc-taxscan.webp "Refund Claims for Unconstitutional Levies must be made in Civil Court: CESTAT Rejects Appeal, Citing Unjust Enrichment from ITC [Read Order]")
CBIC Issues Instruction on Provisional Sanction of Refund Claims on Basis of identification and Evaluation of Risk by System [Read Instruction]
The Central Board of Indirect Taxes and Customs ( CBIC ) has issued Instruction No. 06/2025-GST dated 3rd October 2025, providing detailed guidelines for the provisional sanction of refund claims...
![CBIC Issues Instruction on Provisional Sanction of Refund Claims on Basis of identification and Evaluation of Risk by System [Read Instruction]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093734-refund-claim-refund-claim-refund-claim-by-adding-invoices-taxscan.webp "CBIC Issues Instruction on Provisional Sanction of Refund Claims on Basis of identification and Evaluation of Risk by System [Read Instruction]")
Distinct Legal issues require Separate Adjudication: Kerala HC recalls Judgment for Wrong Clubbing of GST Cases [Read Order]
In a recent ruling, the Kerala High Court recalled its judgment due to improper clubbing of distinct GST cases, restoring a writ petition concerning refund claims under the inverted tax...
![Distinct Legal issues require Separate Adjudication: Kerala HC recalls Judgment for Wrong Clubbing of GST Cases [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093725-whatsapp-image-2025-10-04-at-104146-amjpeg.webp "Distinct Legal issues require Separate Adjudication: Kerala HC recalls Judgment for Wrong Clubbing of GST Cases [Read Order]")
Setback for Vedanta: CESTAT Denies Interest on Customs Refund, Says Claims Were Settled Within Statutory Timeframe [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal (CESTAT) denied Vedanta’s claim for interest on a customs refund of ₹7.12 crore, holding that the refund had been sanctioned...
![Setback for Vedanta: CESTAT Denies Interest on Customs Refund, Says Claims Were Settled Within Statutory Timeframe [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060499-delhi-hc-delhi-high-court-income-e-auction-relief-to-vedanta-rules-delhi-hc-mining-rights-reassessment-order-taxscan.webp "Setback for Vedanta: CESTAT Denies Interest on Customs Refund, Says Claims Were Settled Within Statutory Timeframe [Read Order]")
![CESTAT Allows Refund Claims: Holds Procedural Lapses Cant Deny Exemption Benefits [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Refund-Claims-CESTAT-Allows-Refund-Claims-Holds-Procedural-Lapses-Procedural-Lapses-Deny-Exemption-Benefits-Exemption-Benefits-taxscan.jpg "CESTAT Allows Refund Claims: Holds Procedural Lapses Cant Deny Exemption Benefits [Read Order]")
Burden of Payment of Excise Duty passed on to Customers: CESTAT upholds Rejection of Refund Claims [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the rejection of refund claims as the burden of payment of excise duty passed on to customers. As the...
![Burden of Payment of Excise Duty passed on to Customers: CESTAT upholds Rejection of Refund Claims [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Burden-of-Payment-of-Excise-Duty-Customers-CESTAT-Rejection-of-Refund-Claims-TAXSCAN.jpg "Burden of Payment of Excise Duty passed on to Customers: CESTAT upholds Rejection of Refund Claims [Read Order]")
CBDT Extends Deadline for Processing E-Filed ITRs with Refund Claims in Non-Scrutiny Cases until April 31, 2024
The Central Board of Direct Taxes ( CBDT ) has recently issued an order, dated January 31, 2024, addressing the processing of Income Tax Returns ( ITRs) that were validly filed electronically with...
