Suo-moto re-credit - duty paid twice - The appellant being law ...

Taxpayer Reversed Re-Credit on Audit Advice; Department's Show Cause Notice Deemed Void and Illegal.

August 26, 2023

Case Laws     Central Excise     AT

Suo-moto re-credit - duty paid twice - The appellant being law abiding assessee even though suo-moto credit was available to them, they had reversed the same on pointing out by the audit officers. Thereafter, the department could have regularized by allowing the re-credit but instead the appellant were issued the show cause notice for demand of re-credit made by the appellant suo-moto despite the fact that they had already reversed the same - the show cause notice itself ab initio, void and illegal. - AT

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