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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Recovery of suo motu credit - amount paid is only a deposit ...


Appellant Entitled to Automatic Refund of Deposits Post-Adjudication Dismissal in Suo Motu Credit Recovery Case.

September 23, 2015

Case Laws     Central Excise     AT

Recovery of suo motu credit - amount paid is only a deposit during investigation, it is to state that once adjudication authority dropped the proceedings in this case the consequential benefit is automatic in so far as the deposits made by the appellant during pendency of adjudication proceedings. - AT

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