Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
In cases where an assessee has wrongfully availed self-credit, the inadmissible credit needs to be recovered if not reversed by the assessee within the specified period, following the procedure laid down under Notification No. 19/2008. The authorities must issue a notice and follow the prescribed manner for recovery u/s 11A of the Central Excise Act, 1944. Rejecting the refund without adhering to the statutory procedure is legally incorrect. The order becomes superfluous if the alleged wrongful credit has not been established through the proper manner. The appellants are entitled to a refund calculated as per Notification No. 19/2008, since the rejection of the cash refund was not legally valid.
In cases where an assessee has wrongfully availed self-credit, the inadmissible credit needs to be recovered if not reversed by the assessee within the specified period, following the procedure laid down under Notification No. 19/2008. The authorities must issue a notice and follow the prescribed manner for recovery u/s 11A of the Central Excise Act, 1944. Rejecting the refund without adhering to the statutory procedure is legally incorrect. The order becomes superfluous if the alleged wrongful credit has not been established through the proper manner. The appellants are entitled to a refund calculated as per Notification No. 19/2008, since the rejection of the cash refund was not legally valid.
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