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2017 (6) TMI 630 - AT - Central ExciseRefund of CENVAT credit and interest paid due to wrong direction of the audit authorities - time limitation - Held that: - The Original Authority after verification of the records, has come to the conclusion that the appellant had not claimed depreciation and therefore the appellant was not required to reverse the CENVAT credit and to pay the interest thereon - the appellant is entitled to CENVAT credit which the appellant reversed at the instance of the Audit party wrongly along with interest paid by him - appellant allowed to take recredit of the CENVAT credit reversed along with interest - decided in favor of assessee.
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