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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Refund claim - amount of pre-deposit debited from cenvat credit ...


Refund Claims on Pre-Deposit from CENVAT Credit Cannot Reopen if Settled by Order-in-Appeal, No Higher Court Contest.

June 28, 2018

Case Laws     Central Excise     AT

Refund claim - amount of pre-deposit debited from cenvat credit - For a settled issue pursuant to Order-in-Appeal which is not further challenged in appeal before Higher Court, the issue cannot be reopened by issue of a fresh show cause notice.

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