CENVAT credit recovery: wrongly taken or refunded credits must be recovered from the manufacturer, with interest where utilised. Rule 16 requires recovery of wrongly taken CENVAT credit from the manufacturer; if unutilised, recoveries follow section 11A of the Excise Act mutatis mutandis, and if utilised or erroneously refunded, recovery is with interest applying sections 11A and 11AA mutatis mutandis.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CENVAT credit recovery: wrongly taken or refunded credits must be recovered from the manufacturer, with interest where utilised.
Rule 16 requires recovery of wrongly taken CENVAT credit from the manufacturer; if unutilised, recoveries follow section 11A of the Excise Act mutatis mutandis, and if utilised or erroneously refunded, recovery is with interest applying sections 11A and 11AA mutatis mutandis.
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