https://www.taxtmi.com/highlights?id=75394 Refund of duty paid on self assessment basis - Refund of the Cenvat credit reversed - benefit of exemption notification - The High court scrutinizes the appellant's arguments regarding the absence of a mechanism for recovering already taken credit and the interpretation of the exemption notification's requirements. It concludes that the appellant cannot undo the fulfillment of the notification's conditions after availing the exemption. - The court dismisses the appeal, upholding the impugned order that rejected the appellant's claim for a refund of the reversed Cenvat credit. en-us Tue, 05 Mar 2024 12:21:39 +0530 Tue, 05 Mar 2024 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75394 Refund of duty paid on self assessment basis - Refund of the Cenvat credit reversed - benefit of exemption notification - The High court scrutinizes the appellant's arguments regarding the absence of a mechanism for recovering already taken credit and the interpretation of the exemption notification's requirements. It concludes that the appellant cannot undo the fulfillment of the notification's conditions after availing the exemption. - The court dismisses the appeal, upholding the impugned order that rejected the appellant's claim for a refund of the reversed Cenvat credit. Highlights Central Excise Tue, 05 Mar 2024 12:21:39 +0530 https://www.taxtmi.com/highlights?id=75394