Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Claim of refund or suo-moto re-credit - Reversal of excess Cenvat credit wrongly - appellant is entitled to take refund/re-credit of the excess amount Cenvat credit reversed by them - refund claim filed by the appellant are allowed which will regularize the suo-moto Cenvat credit taken by the appellant - AT
Claim of refund or suo-moto re-credit - Reversal of excess Cenvat credit wrongly - appellant is entitled to take refund/re-credit of the excess amount Cenvat credit reversed by them - refund claim filed by the appellant are allowed which will regularize the suo-moto Cenvat credit taken by the appellant - AT
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