EOU's Bid for Cash Refund on CENVAT Credit Denied; Can't Benefit from Own Wrongdoing, Says Court - Section 142(6)(a) CGST Act.

100% EOU - Refund in cash of duty paid under protest - on introduction of the Good and Service Tax they were even permitted to carry forward the said credit to that regime. The appellants have by reversing the credit and filing the appeal subsequent to introduction created an instrument just to en-cash the CENVAT credit by resorting to Section 142 (6) (a) of the CGST Act. - it is also settled principle in law that nobody should be allowed the benefit of his own wrongs. - AT .....

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