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Central Excise - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Refund of CENVAT Credit reversed under protest - The factual ...


Refund of Reversed CENVAT Credit Allowed; Time-Barred Challenge Overruled by Court Decision.

November 8, 2022

Case Laws     Central Excise     AT

Refund of CENVAT Credit reversed under protest - The factual matrix would be that the issue was in dispute and the appellant was disputing the amount alleged to be payable by them. The letters issued by the appellant every month intimating the reversal as well as reserving their right for litigation would show that the credit has been reversed under protest. - The allegation that the refund claim is hit by time-bar cannot sustain - Refund allowed - AT

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