Refund of Cenvat Credit vs Re-Credit of Cenvat Credit - Once the ...
Re-credit Cenvat Account after cash duty payment; Revenue cannot object without eligible document. Demand set aside.
January 20, 2023
Case Laws Central Excise AT
Refund of Cenvat Credit vs Re-Credit of Cenvat Credit - Once the duty has been paid in cash, earlier payments made through Cenvat Account are liable to be re-credited in the said Account and no objection that such recredit was not on the basis of any eligible document can be adopted by the Revenue. - demand set aside - AT
View Source