Adjusting of excess paid duty against short payment cannot be ...
Excess Duty Adjustment Allowed Against Short Payment; Larger Bench Decision Sets Binding Precedent on CENVAT Credit Claims.
April 20, 2018
Case Laws Central Excise AT
Adjusting of excess paid duty against short payment cannot be denied even if the assessee’s sister concern have taken the CENVAT Credit of the excess duty paid by the assessee - the majority decision has to be considered as Larger Bench decision and a binding precedent. - AT
View Source