https://www.taxtmi.com/caselaws?id=382926 A settlement order under Section 127-J of the Customs Act is conclusive and cannot be indirectly reopened by claiming Cenvat credit under another statute. The duty paid pursuant to such a settlement could not be taken back as credit under the Cenvat Credit Rules, 2004, because the settlement mechanism is intended to bring finality to the dispute. Cenvat credit was also barred under Rule 9(1)(b) where the additional duty arose from undervaluation, suppression of facts or misstatement. The claim for credit was therefore rejected and the denial of credit was upheld. en-us Tue, 25 Jun 2019 00:00:00 +0530 Tue, 03 Dec 2019 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382926 A settlement order under Section 127-J of the Customs Act is conclusive and cannot be indirectly reopened by claiming Cenvat credit under another statute. The duty paid pursuant to such a settlement could not be taken back as credit under the Cenvat Credit Rules, 2004, because the settlement mechanism is intended to bring finality to the dispute. Cenvat credit was also barred under Rule 9(1)(b) where the additional duty arose from undervaluation, suppression of facts or misstatement. The claim for credit was therefore rejected and the denial of credit was upheld. Case-Laws Central Excise Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382926