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Central Excise - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Refund of appropriated amount - Amount was recovered against ...


Department Must Refund CENVAT Credit Appropriated After Unlawful Demand Overturned; Lacked Authority to Retain Funds.

August 2, 2019

Case Laws     Central Excise     AT

Refund of appropriated amount - Amount was recovered against CENVAT credit, but finally the demand was set aside - when unlawful demand has been set aside, the Department does not have any authority to retain the amount appropriated towards the said unlawful demand.

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