Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
CENVAT Credit - additional duty of customs paid - In fact, Hindustan Zinc had paid additional duty of customs by availing the benefit under serial number 122A/123 of the Customs Notification dated March 17, 2012. It is because of this misreading of rule 3(1) of the CENVAT Credit Rules that led the Commissioner to commit an error - The Commissioner, therefore, committed an illegality in denying the benefit of CENVAT credit to Hindustan Zinc. - AT
CENVAT Credit - additional duty of customs paid - In fact, Hindustan Zinc had paid additional duty of customs by availing the benefit under serial number 122A/123 of the Customs Notification dated March 17, 2012. It is because of this misreading of rule 3(1) of the CENVAT Credit Rules that led the Commissioner to commit an error - The Commissioner, therefore, committed an illegality in denying the benefit of CENVAT credit to Hindustan Zinc. - AT
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