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Union of India Versus J.K. Laxmi Cement :Ltd.

Refund of unutilized CENVAT credit - circular dated 23-8-2007 - case of Revenue is that in view of the circular as well as provisions of law, the assessee cannot be permitted to reverse the entries and in fact should have applied for refund of the amount due to him - Held that - somewhat similar controversy came up before the Gujarat High Court in case of S. Subrahmanyan & Co. v. Commissioner 2011 (3) TMI 396 - CESTAT, AHMEDABAD , where it was held that Correction not requiring any lis betwe....... + More

 

 

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Union of India Versus J.K. Laxmi Cement :Ltd.

 

 

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