https://www.taxtmi.com/caselaws?id=356388 The Appellate Tribunal CESTAT Mumbai allowed the appeal by M/s Aplab Ltd, setting aside the order for recovery of wrongly restored credit without proper authority and penalty under rule 15 of CENVAT Credit Rules, 2004. The Tribunal found that the appellant was entitled to re-credit of the duty paid from the CENVAT account as they had paid in cash complying with department instructions. Emphasizing the importance of proper procedures and considering double payment circumstances, the Tribunal held that the proceedings against the appellant were not sustainable. en-us Fri, 22 Sep 2017 00:00:00 +0530 Tue, 06 Mar 2018 07:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356388 The Appellate Tribunal CESTAT Mumbai allowed the appeal by M/s Aplab Ltd, setting aside the order for recovery of wrongly restored credit without proper authority and penalty under rule 15 of CENVAT Credit Rules, 2004. The Tribunal found that the appellant was entitled to re-credit of the duty paid from the CENVAT account as they had paid in cash complying with department instructions. Emphasizing the importance of proper procedures and considering double payment circumstances, the Tribunal held that the proceedings against the appellant were not sustainable. Case-Laws Central Excise Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356388