https://www.taxtmi.com/highlights?id=80373 The case involves wrongful availment of cenvat credit on Bills of Entry paid under protest. The Department contended the appellant ineligible due to provisional assessment status. However, the Customs Act allows credit even in provisional assessment. The Tribunal precedent supports credit eligibility. The appellant is deemed eligible. Regarding time limitation, no intent to evade duty payment was found. Department's delayed notice failed to establish grounds for extended period. The appellant's appeal was allowed, and the impugned order was set aside by CESTAT. en-us Tue, 13 Aug 2024 07:04:36 +0530 Tue, 13 Aug 2024 07:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80373 The case involves wrongful availment of cenvat credit on Bills of Entry paid under protest. The Department contended the appellant ineligible due to provisional assessment status. However, the Customs Act allows credit even in provisional assessment. The Tribunal precedent supports credit eligibility. The appellant is deemed eligible. Regarding time limitation, no intent to evade duty payment was found. Department's delayed notice failed to establish grounds for extended period. The appellant's appeal was allowed, and the impugned order was set aside by CESTAT. Highlights Central Excise Tue, 13 Aug 2024 07:04:36 +0530 https://www.taxtmi.com/highlights?id=80373