https://www.taxtmi.com/caselaws?id=120680 Reversal of Cenvat credit made in compliance with a Board circular was treated as non-voluntary, because the reversal followed an invalid legal position later quashed by higher courts. The requirement in the Central Excise Manual to protest payment of duty was held inapplicable to such a credit reversal, so refund could not be denied on the ground that the act was voluntary. The refund claim was also held to be within limitation, because time ran from discovery of the mistake after judicial invalidation of the circular, and the period spent in litigation did not defeat the claim. The assessee was held entitled to refund with consequential relief. en-us Wed, 22 Nov 2006 00:00:00 +0530 Mon, 23 Jul 2012 14:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120680 Reversal of Cenvat credit made in compliance with a Board circular was treated as non-voluntary, because the reversal followed an invalid legal position later quashed by higher courts. The requirement in the Central Excise Manual to protest payment of duty was held inapplicable to such a credit reversal, so refund could not be denied on the ground that the act was voluntary. The refund claim was also held to be within limitation, because time ran from discovery of the mistake after judicial invalidation of the circular, and the period spent in litigation did not defeat the claim. The assessee was held entitled to refund with consequential relief. Case-Laws Central Excise Wed, 22 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120680