https://www.taxtmi.com/caselaws?id=213471 The appeal was rejected by the Appellate Tribunal CESTAT, NEW DELHI. The appellant's cenvat credit reversal based on photocopies of invoices was disallowed as it was availed on a reversed cenvat. Additionally, the refund claim for the reversed credit was rejected since the appellant accepted duty liability without the need for a show cause notice, as per Section 11 A (2b) of the Central Excise Act. The judgment emphasized that by accepting duty liability without protest, the appellant fulfilled their obligation, leading to the dismissal of the appeal. en-us Fri, 27 Apr 2012 00:00:00 +0530 Tue, 22 May 2012 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213471 The appeal was rejected by the Appellate Tribunal CESTAT, NEW DELHI. The appellant's cenvat credit reversal based on photocopies of invoices was disallowed as it was availed on a reversed cenvat. Additionally, the refund claim for the reversed credit was rejected since the appellant accepted duty liability without the need for a show cause notice, as per Section 11 A (2b) of the Central Excise Act. The judgment emphasized that by accepting duty liability without protest, the appellant fulfilled their obligation, leading to the dismissal of the appeal. Case-Laws Central Excise Fri, 27 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213471