https://www.taxtmi.com/caselaws?id=246683 Cenvat credit was stated to be admissible on Special Additional Duty actually paid on imported goods where the customs assessment accepting that duty was never challenged and the exemption position under Notification No. 20/2006-Cus. was not free from doubt. The note also states that denial of credit would be unsustainable because the duty had been paid and reflected in statutory records, while the Revenue could not retain the duty and simultaneously refuse credit. It further records that the extended limitation period could not be invoked because the availment of credit was disclosed in returns and there was no suppression or misstatement with intent to evade duty. en-us Fri, 30 Nov 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246683 Cenvat credit was stated to be admissible on Special Additional Duty actually paid on imported goods where the customs assessment accepting that duty was never challenged and the exemption position under Notification No. 20/2006-Cus. was not free from doubt. The note also states that denial of credit would be unsustainable because the duty had been paid and reflected in statutory records, while the Revenue could not retain the duty and simultaneously refuse credit. It further records that the extended limitation period could not be invoked because the availment of credit was disclosed in returns and there was no suppression or misstatement with intent to evade duty. Case-Laws Central Excise Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246683