Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 288 - AT - Central ExciseDoctrine of merger - refund claim - Payment of duty through CENVAT account - required balance was not available on due dates in CENVAT account - Held that: - in view of the Principles of Doctrine of Merger no refund of Cenvat Credit, as ordinarily debited for payment of duty wrongly, arises. Thus, the refund of such amount of ₹ 10,30,893/- have been rightly rejected by the Adjudicating Authority - appeal allowed - decided in favor of Revenue.
|