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Central Excise - Highlights / Catch Notes

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Refund of CENVAT Credit - the decision of the tribunal in the ...

Central Excise

May 24, 2022

Refund of CENVAT Credit - the decision of the tribunal in the case of Nirma LTD. relied upon by the appellant is of no help to the appellant for the reason that the same related to demand of recovery of wrongly availed the cenvat credit. Whereas in the present case appellant have filed the refund claim and the refund was rightly decided on the merit that whether the appellant is entitled for cenvat credit or not. - AT

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