https://www.taxtmi.com/caselaws?id=384196 Recovery under Rule 14 of the Cenvat Credit Rules, 2004 is attracted only when wrongly taken credit has also been utilised, or where credit has been erroneously refunded. A double reflection of Cenvat credit in returns, without evidence that the disputed credit was actually used, does not satisfy the statutory condition for recovery with interest. On the record, the excess entry was treated as a mistake and no utilisation was found. The demand was therefore not sustainable and was set aside in favour of the assessee. en-us Fri, 02 Aug 2019 00:00:00 +0530 Thu, 08 Aug 2019 08:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384196 Recovery under Rule 14 of the Cenvat Credit Rules, 2004 is attracted only when wrongly taken credit has also been utilised, or where credit has been erroneously refunded. A double reflection of Cenvat credit in returns, without evidence that the disputed credit was actually used, does not satisfy the statutory condition for recovery with interest. On the record, the excess entry was treated as a mistake and no utilisation was found. The demand was therefore not sustainable and was set aside in favour of the assessee. Case-Laws Service Tax Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384196