Refund claim - amount deposited under protest or not - mark of ...

Refund Claim Examined: Cenvat Credit Account Marked Under Protest, Limitation Period Not Applicable per CBEC Excise Manual, Chapter 13.

May 13, 2023

Case Laws Central Excise AT

Refund claim - amount deposited under protest or not - mark of protest in the cenvat credit account - Having considered, the Supplementary Instructions, Chapter 13 of CBECs Excise Manual, which provides the procedure to be followed, it is found that it seems to be substantially complied with as the Cenvat account do mentions that, “central excise duty debited against the amount received as State VAT subsidy under protest”. The same cannot be ignored - Period of limitation not applicable - AT

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Refund claim - amount deposited under protest or not - mark of ...

Refund Claim Examined: Cenvat Credit Account Marked Under Protest, Limitation Period Not Applicable per CBEC Excise Manual, Chapter 13.

May 13, 2023

Case Laws Central Excise AT

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