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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

CENVAT credit - Refund claim of the credit restored after ...

Case Laws     Central Excise

March 8, 2017

CENVAT credit - Refund claim of the credit restored after reversal / restoration of disallowed credit - unjust enrichmen - to even conceive that restoration of CENVAT credit is to be prevented as a matter of course is not in accordance with the fundamentals that motivated the incorporation of ‘value added’ in indirect taxation. - AT

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