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Central Excise - Highlights / Catch Notes

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Refund of CENVAT Credit reversed under protest - The factual ...

Central Excise

November 8, 2022

Refund of CENVAT Credit reversed under protest - The factual matrix would be that the issue was in dispute and the appellant was disputing the amount alleged to be payable by them. The letters issued by the appellant every month intimating the reversal as well as reserving their right for litigation would show that the credit has been reversed under protest. - The allegation that the refund claim is hit by time-bar cannot sustain - Refund allowed - AT

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