Levy of Interest - carry forward of excess credit - In the ...

Central Excise

May 28, 2021

Levy of Interest - carry forward of excess credit - In the present case, the Appellant reversed the credit in September 2009 but since failed to discharge the interest of the same, consequently, within a period of one year, the interest was demanded from the Appellant by issuing a notice to the Appellant. Hence, the demand for interest is not barred by limitation. - AT

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Levy of Interest - carry forward of excess credit - In the ...

Central Excise

May 28, 2021

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