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Central Excise - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Refund of Cenvat Credit vs Re-Credit of Cenvat Credit - Once the ...

Case Laws     Central Excise

January 20, 2023

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

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