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Central Excise - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Refund of CENVAT Credit - amount was paid under protest or not - ...


Appellant challenges CENVAT credit reversal, claims refund not time-barred u/s 11B(1) of Central Excise Act.

May 10, 2021

Case Laws     Central Excise     AT

Refund of CENVAT Credit - amount was paid under protest or not - the contesting the reversal of cenvat credit by the appellant shall amounts to reversal under protest as per the various judicial decisions discussed - the refund claim filed by the appellant is not barred by limitation prescribed under Section 11B(1) - AT

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