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Central Excise - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Suo-moto the re-credit of such amount debited erroneously - the ...

Case Laws     Central Excise

July 11, 2017

Suo-moto the re-credit of such amount debited erroneously - the amount paid by mistake cannot be termed as duty - suo motto credit of Cenvat can be allowed if there is no dispute as to availment of Cenvat Credit in the first place i.e. original Cenvat Credit is not contested.

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