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2018 (4) TMI 1497 - HC - Central ExciseCENVAT credit - duty paid under protest - Whether the learned CESTAT was correct and justified in ignoring that the amount of ₹ 3,53,171/- besides having paid through PLA was also debited from CENVAT credit? - Whether the learned CESTAT was justified and correct in holding that the payment of the same duty paid out of PLA from the payment of ₹ 4 lac per treasury challan TR-6 “under protest” is without any indicate of protest from PLA extract?. Held that: - pursuant to the order passed by the authority suspending CENVAT Credit on 19-2-2001 (Annexure-4) was period of two months - the amount of ₹ 400000/- which was deposited vide TR-6 Challan (Annexure-5), there cannot be two duplex of payment of tax. The limitation period would start not from the date of deposit but from the date of the decision by Commissioner (Appeals) which was decided on 21-4-2006 (Annexure-3). Even on limitation, the appellant has good case - The appellant will be given CENVAT Credit and if the application is made, immediately effect will be given. Appeal allowed - decided in favor of assessee.
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