Refund of un-utilized Cenvat Credit - The non transfer of ...

Non-transfer of unutilized Cenvat credit equals reversal; no double benefit claim without simultaneous refund and duty payment usage.

December 17, 2022

Case Laws Central Excise AT

Refund of un-utilized Cenvat Credit - The non transfer of unutilised cenvat credit is as good as reversal of cenvat. The charge of the double benefit will sustain only when the assessee in one hand claim the refund and in other hand utilise the same amount for payment of duty on their clearance of goods, which is no-body's case. Hence the allegation of double benefit of the same amount does not even exists. - AT

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Refund of un-utilized Cenvat Credit - The non transfer of ...

Non-transfer of unutilized Cenvat credit equals reversal; no double benefit claim without simultaneous refund and duty payment usage.

December 17, 2022

Case Laws Central Excise AT

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