![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...
![Mutuality Exempts Clubs from Service Tax on Member Transactions, But Refunds Must Clear Unjust Enrichment Test: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-Ahmedabad-Service-Tax-CESTAT-CESTAT-Ahmedabad-Service-Tax-TAXSCAN.jpeg "Mutuality Exempts Clubs from Service Tax on Member Transactions, But Refunds Must Clear Unjust Enrichment Test: CESTAT [Read Order]")
![Microsoft wins Service Tax Interest Case: CESTAT cites Automatic Interest Provision u/s 11BB [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/microsoft.jpg "Microsoft wins Service Tax Interest Case: CESTAT cites Automatic Interest Provision u/s 11BB [Read Order]")
![No Levy survives Declaration of Invalidity: Delhi HC directs Refund of Service Tax on CIF of Ocean Freight [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Delhi-HC-Delhi-High-Court-Declaration-of-Invalidity-Refund-of-Service-Tax-Taxscan.jpg "No Levy survives Declaration of Invalidity: Delhi HC directs Refund of Service Tax on CIF of Ocean Freight [Read Order]")
CESTAT allows Refund Claim to be Filed with Service recipient's Jurisdictional Officer based on Retrospective Exemption [Read Order]
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled in favor of the assessee, allowing them to file a refund claim with their own jurisdictional Service Tax...
![CESTAT allows Refund Claim to be Filed with Service recipients Jurisdictional Officer based on Retrospective Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Refund-Claim-recipient-Jurisdictional-Officer-Retrospective-Exemption-taxscan.jpg "CESTAT allows Refund Claim to be Filed with Service recipients Jurisdictional Officer based on Retrospective Exemption [Read Order]")
Demand of Interest u/s 11B of Central Excise Act not valid in absence of knowledge on Price Escalation: CESTAT [Read Order]
In a recent case the Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the demand of Interest under section 11B of Central Excise Act, 1944 is not...
![Demand of Interest u/s 11B of Central Excise Act not valid in absence of knowledge on Price Escalation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Kolkata-Interest-Demand-Central-Excise-Act-Price-Escalation-section-11B-Central-Excise-Act-taxscan.jpg "Demand of Interest u/s 11B of Central Excise Act not valid in absence of knowledge on Price Escalation: CESTAT [Read Order]")
Refund Claims for Freight, Banking, and Financial Services Filed Beyond One-Year Limit: CESTAT Dismisses Appeal [Read Order]
In a significant ruling, the Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed an appeal for refund claims on freight, banking, and financial services, as...
![Refund Claims for Freight, Banking, and Financial Services Filed Beyond One-Year Limit: CESTAT Dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Mumbai-Refund-Claims-Refund-Claims-for-Freight-Banking-Financial-Services-Dismisses-Appeal-Section-11B-of-the-Central-Excise-Act-TAXSCAN.jpg "Refund Claims for Freight, Banking, and Financial Services Filed Beyond One-Year Limit: CESTAT Dismisses Appeal [Read Order]")
Unjust Enrichment in relation to refunds claimed pursuant to finalization of Provisional Assessments: CESTAT upholds order of Commissioner (Appeals) [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the respondent passed the Unjust Enrichment in relation to the refunds claimed...
![Unjust Enrichment in relation to refunds claimed pursuant to finalization of Provisional Assessments: CESTAT upholds order of Commissioner (Appeals) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Bangalore-Refund-Provisional-Assessments-Provisional-Assessments-Refunds-taxscan.jpg "Unjust Enrichment in relation to refunds claimed pursuant to finalization of Provisional Assessments: CESTAT upholds order of Commissioner (Appeals) [Read Order]")
Provisions of Section 11B of Central Excise Act not Applicable for Pre-Deposit made u/s 35F: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that provisions of Section 11B of the Central Excise Act, 1944 not applicable for pre-deposit made under...
![Provisions of Section 11B of Central Excise Act not Applicable for Pre-Deposit made u/s 35F: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Chennai-Excise-act-Central-Excise-news-Section-11B-Central-Excise-Act-taxscan.jpg "Provisions of Section 11B of Central Excise Act not Applicable for Pre-Deposit made u/s 35F: CESTAT [Read Order]")
![Delayed refund of Service Tax: CESTAT directs to pay interest @ 12% [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Delhi-Service-Tax-Delayed-refund-of-Service-Tax-taxscan.jpg "Delayed refund of Service Tax: CESTAT directs to pay interest @ 12% [Read Order]")
![CESTAT affirms Maharashtra State Power Generation Companys ₹36.7 Million Refund Claim based on Existing Records [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Maharashtra-State-Power-Generation-Company-Refund-Refund-Claim-taxscan.jpg "CESTAT affirms Maharashtra State Power Generation Companys ₹36.7 Million Refund Claim based on Existing Records [Read Order]")