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Central Excise - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Interest on refund - Time limitation - reversal of CENVAT Credit ...


Assessees entitled to interest on CENVAT Credit refund from original deposit date if reversed under coercion, not voluntarily.

November 20, 2019

Case Laws     Central Excise     AT

Interest on refund - Time limitation - reversal of CENVAT Credit by coercion - if the amount is not voluntarily paid by the assessee and later on the case is decided in favour of the assessee, then he is entitled to interest from the date of deposit made by the assessee.

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