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Central Excise - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Refund claim - amount paid on reversal of credit alongwith ...

Case Laws     Central Excise

July 24, 2019

Refund claim - amount paid on reversal of credit alongwith interest and penalty - no intimation of appellant accepting their liability - if at all the Revenue is of the view that the amount is legally payable, it was incumbent on the Revenue to issue a SCN which they failed to do so - appellant is entitled for refund of the amount of Cenvat Credit, interest and penalty paid by them

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