Demand of interest on wrong availment of CENVAT Credit - we find ...
Court Rules "OR" Cannot Be Interpreted as "AND" for Interest on Wrongful CENVAT Credit; Affects Legal Obligations.
May 12, 2015
Case Laws Central Excise HC
Demand of interest on wrong availment of CENVAT Credit - we find no reason to read the word "OR" in between the expressions 'taken' or 'utilized wrongly' or has been erroneously refunded' as the word "AND". - HC
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