https://www.taxtmi.com/highlights?id=62177 100% EOU - Refund in cash of duty paid under protest - on introduction of the Good and Service Tax they were even permitted to carry forward the said credit to that regime. The appellants have by reversing the credit and filing the appeal subsequent to introduction created an instrument just to en-cash the CENVAT credit by resorting to Section 142 (6) (a) of the CGST Act. - it is also settled principle in law that nobody should be allowed the benefit of his own wrongs. - AT en-us Mon, 28 Feb 2022 08:32:04 +0530 Mon, 28 Feb 2022 08:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62177 100% EOU - Refund in cash of duty paid under protest - on introduction of the Good and Service Tax they were even permitted to carry forward the said credit to that regime. The appellants have by reversing the credit and filing the appeal subsequent to introduction created an instrument just to en-cash the CENVAT credit by resorting to Section 142 (6) (a) of the CGST Act. - it is also settled principle in law that nobody should be allowed the benefit of his own wrongs. - AT Highlights Central Excise Mon, 28 Feb 2022 08:32:04 +0530 https://www.taxtmi.com/highlights?id=62177