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Central Excise - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

CENVAT credit availed suo moto - second time debit made by the ...


CENVAT Credit Mistakenly Availed Twice; No Need for Section 11B Procedure for Refund Claim.

July 13, 2017

Case Laws     Central Excise     AT

CENVAT credit availed suo moto - second time debit made by the appellant is not duty which only happened due to inadvertent mistake of the appellant. Accordingly, no process of Section 11B is required for claiming refund.

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