https://www.taxtmi.com/caselaws?id=422775 The Tribunal set aside the Commissioner (Appeals)' decision, ruling in favor of the appellant in a case concerning alleged non-payment of Countervailing Duty (CVD) and additional duty. The Tribunal found that the appellant had indeed paid the duties at the time of import clearance but did not avail Cenvat credit, leading to charging customers the same amount. It was established that the duty had been paid to the Government Exchequer, and the appellant was entitled to claim Cenvat credit. The Tribunal emphasized that imposing a demand without considering the duty payment already made was erroneous and allowed the appeal, highlighting that double payment of the same tax liability was impermissible. en-us Tue, 17 May 2022 00:00:00 +0530 Mon, 23 May 2022 08:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422775 The Tribunal set aside the Commissioner (Appeals)' decision, ruling in favor of the appellant in a case concerning alleged non-payment of Countervailing Duty (CVD) and additional duty. The Tribunal found that the appellant had indeed paid the duties at the time of import clearance but did not avail Cenvat credit, leading to charging customers the same amount. It was established that the duty had been paid to the Government Exchequer, and the appellant was entitled to claim Cenvat credit. The Tribunal emphasized that imposing a demand without considering the duty payment already made was erroneous and allowed the appeal, highlighting that double payment of the same tax liability was impermissible. Case-Laws Central Excise Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422775