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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Remission of duty under Rule 21 – Reversal of Cenvat Credit - ...


Rule 21 Duty Remission and Cenvat Credit Reversal: Rule 3 Sub-rule 5(C) Not Retroactive in Central Excise Context.

November 29, 2013

Case Laws     Central Excise     AT

Remission of duty under Rule 21 – Reversal of Cenvat Credit - There is nothing in this sub-rule 5 (C) of Rule 3, from which it can be concluded that it has retrospective effect - AT

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