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2023 (3) TMI 436 - PUNJAB AND HARYANA HIGH COURTApplication filed under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 dismissed - applicants have submitted that they have reversed the CENVAT credit involved in the inputs used in manufacture of WIP goods alleged to have been destroyed in the fire - HELD THAT:- This order was passed on 14.11.2018 and the petitioner has reversed the CENVAT credit as is evident from the letter dated 06.01.2018 (Annexure P-8). Even though in the order dated 14.11.2018 (Annexure P-9) it has been observed that they have not disputed that the CENVAT credit has been reversed by the petitioner and even while passing this order, they are not disputing this fact. Since this fact was in the knowledge of the respondent while rejecting his application for remission and while passing order 14.11.2018 (Annexure P-9), even then in this order, it has been observed that the applicant did not give any detail of credit taken reversed and inputs used in the material with respect to which they have sought remission. The letter (Annexure P-8) was in the knowledge of the Department and reversal was made in the November-December 2016. There has been miscommunication and lack of knowledge since this reversal order was made in the year 2016 and information was sent in the year 2018 vide letter dated 06.01.2018 (Annexure P-8) by way of an application under the Scheme, but the Designated Committee has not considered this aspect while rejecting the application of the petitioner under the Scheme by taking into account that the CENVAT credit has been reversed and information has been sent to the Authorities vide Annexure P-8. The petition is allowed and order of the Designated Committee dt.11.04.2017 is being set aside and matter is remanded back to the Designated Committee to pass afresh order after examining the information that CENVAT credit has been reversed by the petitioner as is evident from letter dated 06.01.2018(Annexure P-8) and in this letter it was clearly mentioned that CENVAT credit was reversed in the year 2016. Petition allowed by way of remand.
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