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Central Excise - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Refund claim - amount paid on reversal of credit alongwith ...


Appellant Wins Refund of Cenvat Credit with Interest and Penalty Due to Revenue's Failure to Issue Show Cause Notice.

July 24, 2019

Case Laws     Central Excise     AT

Refund claim - amount paid on reversal of credit alongwith interest and penalty - no intimation of appellant accepting their liability - if at all the Revenue is of the view that the amount is legally payable, it was incumbent on the Revenue to issue a SCN which they failed to do so - appellant is entitled for refund of the amount of Cenvat Credit, interest and penalty paid by them

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