https://www.taxtmi.com/highlights?id=52018 Refund / re-credit of CENVAT credit - When a debit to the CENVAT credit account could be treated as a mode of payment of duty at the time of removal of goods, we fail to understand how the limitation under Section 11B of the Act could be denied when only restoration of such claim is only by way of reversal of that debit entry only upon the returning such CENVAT Invoices and the vendors not having availed any CENVAT credit, being the undisputed facts. - HC en-us Thu, 27 Feb 2020 07:16:05 +0530 Thu, 27 Feb 2020 07:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52018 Refund / re-credit of CENVAT credit - When a debit to the CENVAT credit account could be treated as a mode of payment of duty at the time of removal of goods, we fail to understand how the limitation under Section 11B of the Act could be denied when only restoration of such claim is only by way of reversal of that debit entry only upon the returning such CENVAT Invoices and the vendors not having availed any CENVAT credit, being the undisputed facts. - HC Highlights Central Excise Thu, 27 Feb 2020 07:16:05 +0530 https://www.taxtmi.com/highlights?id=52018