Recovery of sugar cess wrongly collected from the customers - ...

Central Excise

August 23, 2023

Recovery of sugar cess wrongly collected from the customers - cenvat credit on sugar cess paid - party always has the right to avail or not to avail exemption, as per the trite law relied upon by appellants. And all consequences regarding payment of duty as well as availing permissible credit will follow in such situation. Department cannot force availment of exemption as distinguished from withdrawal of levy in which case requirement of payment of tax becomes non-est. - AT

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Recovery of sugar cess wrongly collected from the customers - ...

Central Excise

August 23, 2023

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