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Central Excise - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Refund of CENVAT Credit reversed - it is seen that the ...

Central Excise

March 12, 2020

Refund of CENVAT Credit reversed - it is seen that the appellants have voluntarily reversed the Cenvat Credit and now are seeking the refund. There is no provision for granting refund of any Cenvat credit voluntarily reversed by the appellant - Refund of any credit can only be granted when it is sanctioned by law and there are specific provisions for it. - AT

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