Jurisprudentiol – Friday's cases

By Vijay Kumar

Central Excise

No time limit for claiming refund under Rule 5 of CENVAT credit rules 2004 – Refund is admissible in respect credit accumulated due to clearances to 100% EOUs: CESTAT

THE assessee applied for refund of input credit accumulated under Rule 5 of the CENVAT Credit rules, 2004. The credit had accumulated due to supply of finished goods to 100% EOUs without payment of duty. The refund was rejected by the original authority on merits as well as on limitation. As per the revenue, goods cleared to the EOUs cannot be equated with direct exports to allow refund under rule 5 and the refund claims were filed beyond the period stipulated under Section 11B of the Central Excise Act, 1944.

Customs

Customs – CHA – Licence cannot be suspended when Settlement Commission has granted immunity: High Court

THE Commissioner vide his order dated 4th May, 2005 suspended the respondent's CHA licence on the ground of involvement of the power of attorney holder of CHA firm Mr.Pradeep Ambre in the case of mis-declaration of goods imported viz. ball bearings. The show cause notice dated 25th July 2005 was issued to one M/s Sonam Enterprises and M/s Giriraj Enterprises, wherein one of the co-noticees was Pradeep H.Ambre along with 12 other persons.

See our columns Tomorrow for the judgements