Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
The fact of wrongful availment of Cenvat credit came in the knowledge of the appellant in October 2009 and thereafter they have stopped taking the credit - but failed to reverse the credit, this act of the appellant would amount to malafide intention to avail inadmissible credit. - AT
The fact of wrongful availment of Cenvat credit came in the knowledge of the appellant in October 2009 and thereafter they have stopped taking the credit - but failed to reverse the credit, this act of the appellant would amount to malafide intention to avail inadmissible credit. - AT
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