https://www.taxtmi.com/caselaws?id=272348 Duty paid through CENVAT credit during the default period could not be recovered again in cash once the restriction on utilisation after default was held invalid; the demand was unsustainable because the liability had already been discharged. Interest also could not be demanded again where the duty for the defaulted months had already been paid along with interest. Penalty was not leviable because the default was attributable to financial constraint and there was no fraud, suppression, or intent to evade duty. The impugned order was therefore not sustainable. en-us Fri, 12 Feb 2016 00:00:00 +0530 Tue, 13 Sep 2016 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272348 Duty paid through CENVAT credit during the default period could not be recovered again in cash once the restriction on utilisation after default was held invalid; the demand was unsustainable because the liability had already been discharged. Interest also could not be demanded again where the duty for the defaulted months had already been paid along with interest. Penalty was not leviable because the default was attributable to financial constraint and there was no fraud, suppression, or intent to evade duty. The impugned order was therefore not sustainable. Case-Laws Central Excise Fri, 12 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272348