CENEX UPDATE 13.03.2020

CX - Cash refund is not permissible of unutilized CENVAT credit upon closure of manufacturing activity in the factory: CESTAT

CX - Explanation 1 to rule 6 of CCR, 2004 does not deem 'non-manufactured goods' as 'exempted goods' under Rule 2(d) of CCR: CESTAT

CX - If MRP as per Rule 34(b) of Legal Metrology Rules is not required to be affixed on subject goods, then their valuation u/s 4 of CEA is correct - ergo, demand raised u/s 4A is not tenable: CESTAT

ST - Amended rule 5 w.e.f. 01.04.2012 does not provide for establishment of nexus between input and output services and benefit of refund is to be extended only on compliance of the formula prescribed therein: CESTAT

Cus - SAD refund - Notfn No 102/2007-Cus does not restrict payment of duty by utilising duty paid scrip - rejection of refund by relying on Public Notice dated 18.04.2013 is unsustainable: CESTAT

Cus - CVD exemption - benefit under Notfn No 30/2004-CE is available only when both conditions therein, namely of inputs suffering duty & claimant not availing Cenvat credit, are satisfied: CESTAT