Refund of amount of interest in addition to amount of duty ...

Refund of Interest and Duty Denied Under SVLDR Scheme Due to Misapplication of Section 124(2) Provision.

November 19, 2022

Case Laws Central Excise AT

Refund of amount of interest in addition to amount of duty estimated under SVLDR Scheme - it becomes abundantly clear that amount in question of Rs.17,38,023/- was to be deducted till the stage of SVLDRS Form No. 2 but was not deducted even at the stage of SVLDRS Form No. 3. Hence, the said amount cannot be covered under proviso to Section 124(2). Thus the said provision is held to have wrongly been applied while rejecting the impugned refund. - AT

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Refund of amount of interest in addition to amount of duty ...

Refund of Interest and Duty Denied Under SVLDR Scheme Due to Misapplication of Section 124(2) Provision.

November 19, 2022

Case Laws Central Excise AT

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