2018 (1) TMI 110

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..... availed - Held that: - the appellant is under wrong understanding that Cenvat credit availed for the taxes paid under VCES-2013 can be claimed as refund - Section 109 of Chapter VI of Finance Act, 2013 explicitly states that such amount paid shall not be refunded in any circumstances - appeal dismissed.
Shri Ashok K. Arya, Member (T) Shri H.P. Kanade, Advocate, for the Appellant. Shri M.P. Da .....

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..... me, 2013' was pronounced and declared as Chapter VI of the Finance Act, 2013 on 10-5-2013, whereunder Section 109 clearly states that any amount paid in pursuance of the Declaration made under VCES is not refundable. 4. After careful consideration of the facts and submissions of both sides, it appears that the appellant is under wrong understanding that Cenvat credit availed for the taxes pa .....

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