https://www.taxtmi.com/caselaws?id=32023 A supplementary refund claim under Notification No. 39/01-C.E. was treated as maintainable where the amount had been paid through PLA/TR-6 challan as duty for the relevant month, even though the department later characterised it as a reversal of wrongly availed CENVAT credit. The notification contained no express bar against such a claim, and the payment was accepted in substance as duty on manufactured goods. The refund was to be sanctioned only after the corresponding CENVAT credit was reversed in the account and interest was paid separately in cash, so that the statutory position stood regularised. en-us Thu, 17 Jul 2008 00:00:00 +0530 Sat, 02 Feb 2013 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32023 A supplementary refund claim under Notification No. 39/01-C.E. was treated as maintainable where the amount had been paid through PLA/TR-6 challan as duty for the relevant month, even though the department later characterised it as a reversal of wrongly availed CENVAT credit. The notification contained no express bar against such a claim, and the payment was accepted in substance as duty on manufactured goods. The refund was to be sanctioned only after the corresponding CENVAT credit was reversed in the account and interest was paid separately in cash, so that the statutory position stood regularised. Case-Laws Central Excise Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32023