Area based exemption - Refund - Assessee did not take the ...

Area-Based Exemption Leads to Revenue Neutrality; Assessee Allowed Refund After Cenvat Credit Utilization Adjustment.

February 11, 2015

Case Laws Central Excise AT

Area based exemption - Refund - Assessee did not take the available Cenvat credit during the period it was available and paid the excess from the PLA and took the refund thereof. Later on, they took Cenvat credit which was available and paid less duty - it is situation of revenue neutrality - refund allowed - AT

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Area based exemption - Refund - Assessee did not take the ...

Area-Based Exemption Leads to Revenue Neutrality; Assessee Allowed Refund After Cenvat Credit Utilization Adjustment.

February 11, 2015

Case Laws Central Excise AT

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