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2017 (5) TMI 1383 - CESTAT MUMBAI100% EOU - CENVAT Credit of the duty paid on export invoices without filing any rebate/refund claim - time limitation - Held that: - the appellant clearly intimated about their taking re-credit in their Cenvat Account - Despite the clear intimation given by the appellant to the department, the department took 3 years to issue the SCN, which was issued on 17.10.2011 - Since the appellant disclosed the fact about taking re-credit, there is absolutely no suppression of the fact on part of the appellant - SCN issued after 3 years is clearly time barred - appeal allowed on the ground of limitation - decided in favor of appellant.
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