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CHOLAYIL PRIVATE LIMITED vs. THE STATE OF AP AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH.N
Pet. Counsel
Madhava Rao Nalluri
Joseph Prabhakar.
Res. Counsel
Gp For Commercial Tax.

Petitioner / Applicant

CHOLAYIL PRIVATE LIMITED
Respondent THE STATE OF AP AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Aug 21, 2024
Order No.

WRIT PETITION NO: 17837/2023

Citation

2024(8) TAXREPLY 10591
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ORDER

ORDER PER The petitioner is a manufacturer of medicinal soaps which are sold in India and outside India. The petitioner states that it was entitled to refund of certain unutilized CENVAT credit and two applications for such purposes were made in the year 2016 and 2017. The petitioner had made an application for refund of an amount of Rs. 64,88,803/- and another application for refund of an amount of Rs. 48,44,124. Both these applications were disposed of by the Assistant Commissioner, Central Excise, Nellore Division by two separate orders dated 19.06.2017. In the first order, the Assistant Commissioner rejected the refund claim of Rs. 60,53,365/- and held that ineligible amount of Rs. 4,35,438/- is allowed to be taken back as credit in the CENVAT credit account of the petitioner. Similarly, in the second order, the Assistant Commissioner rejected eligible refund claim of Rs. 35,57,702/- while allowing ineligible amount of Rs. 12,86,422/- to be taken back as credit in the CENVAT....

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