Central Excise duty under protest

[MUNIRAJ SRINIVASAN]

my client collect duty under protest from customers same amount will utilized in CENVAT Credit

[YAGAY and SUN]

If your client's customs utilized such duty as CENVAT credit then, your client would not be able to get the refund from the Department, if the matter is adjudicated in his favour.

AI Summary

CENVAT credit used for protested excise duty bars refund claim even if liability is later held not payable. When a dealer collects central excise duty under protest and utilises the amount as CENVAT credit, such utilisation precludes a later refund claim even if adjudication finds the duty was not payable.