If the cumulative credit in respect of all the duties is to the ...
Case Laws Central Excise
December 15, 2015
If the cumulative credit in respect of all the duties is to the extent of ₹ 100 and if an asseessee has paid ₹ 120/- at the time of clearance of such inputs, it can be safely concluded that the entire credit stands reversed by him. There cannot be any further requirement of reversal of SAD component separately. - AT
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