Refund Claims for Wrongly Availed CENVAT Credit Require Notice u/r 14, Not Rule 5.

Refund claim - where the cenvat credit is availed wrongly which needs to be recovered, then such amount should have been recovered through a notice under Rule 14 of CENVAT Credit Rules, 2004 - Rule 5 of CENVAT credit Rules is not an instrument for the purpose - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X