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Central Excise - Highlights / Catch Notes

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Denial of CENVAT Credit - Availing benefit of SVLRDS - ...

Central Excise

September 1, 2023

Denial of CENVAT Credit - Availing benefit of SVLRDS - adjustment/deduction the excise duty paid by the petitioners through utilizing Cenvat Credit at the time of investigation - this benefit cannot be denied on the ground that the period of limitation of one year has gone by, as under the benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (annexure P-3), any amount deposited during enquiry has to be adjusted. - HC

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