Demand of Interest - the said credit so availed by the appellant ...
Service Tax
November 17, 2018
Demand of Interest - the said credit so availed by the appellant remained only a paper entry and was not utilized by them, inasmuch as there was no scope of utilization, the appellant being an export unit and the credit so availed was refundable to them in cash - the reversal of the wrongfully availed credit without utilization will not attract any interest liability.
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