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Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Special Additional Duty – Refund - invoices do not bear ...


Refund Granted Despite Missing Declaration on Cenvat Credit; Appellant Not Registered Dealer, Goods Not Cenvatable.

October 3, 2015

Case Laws     Customs     AT

Special Additional Duty – Refund - invoices do not bear declaration regarding non-admissibility of Cenvat credit by buyers - appellant was neither registered dealer under Central Excise for passing on Cenvat credit nor goods was Cenvatable items - refund allowed - AT

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