https://www.taxtmi.com/caselaws?id=254970 Cenvat credit of additional customs duty could not be denied on the basis of Notification No. 102/2007-Customs where the relevant imports pre-dated the notification and the refund conditions were not shown to have been satisfied. The Board's circular limited the refund scheme to cases where 4% CVD was paid on or after 14-09-2007, and the required invoice endorsement that the goods were not cenvatable was also absent. On that footing, the assumption that the importer had claimed refund was insufficient to disallow credit, and the denial of credit and connected orders were unsustainable. en-us Wed, 26 Mar 2014 00:00:00 +0530 Mon, 05 Jan 2015 09:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254970 Cenvat credit of additional customs duty could not be denied on the basis of Notification No. 102/2007-Customs where the relevant imports pre-dated the notification and the refund conditions were not shown to have been satisfied. The Board's circular limited the refund scheme to cases where 4% CVD was paid on or after 14-09-2007, and the required invoice endorsement that the goods were not cenvatable was also absent. On that footing, the assumption that the importer had claimed refund was insufficient to disallow credit, and the denial of credit and connected orders were unsustainable. Case-Laws Central Excise Wed, 26 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254970