Refund of CENVAT Credit - whether mere procedural irregularity ...

Case Laws Service Tax

June 16, 2022

Refund of CENVAT Credit - whether mere procedural irregularity can curtail the substantial benefit or not - In the present case the amount in question was deposited under mistake of law, hence, was a deposit instead of being duty. Section 11B of Central Excise Act, 1944 and the time bar therein cannot be applied to the present case. - AT

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Refund of CENVAT Credit - whether mere procedural irregularity ...

Case Laws Service Tax

June 16, 2022

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