https://www.taxtmi.com/caselaws?id=774856 Extended limitation under the CENVAT regime cannot be invoked where the credit irregularity stems from an admitted clerical or ERP-related mistake, the assessee has reversed the amount on audit, and there is no suppression, fraud, or intent to evade duty. In a revenue-neutral situation arising from credit taken after cancellation of invoices and correction of an excess duty entry, demand under Rule 14 of the CENVAT Credit Rules, 2004 read with the proviso to Section 11A(10) of the Central Excise Act, 1944 is unsustainable. On these facts, the associated interest and penalty also do not survive. en-us Wed, 02 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774856 Extended limitation under the CENVAT regime cannot be invoked where the credit irregularity stems from an admitted clerical or ERP-related mistake, the assessee has reversed the amount on audit, and there is no suppression, fraud, or intent to evade duty. In a revenue-neutral situation arising from credit taken after cancellation of invoices and correction of an excess duty entry, demand under Rule 14 of the CENVAT Credit Rules, 2004 read with the proviso to Section 11A(10) of the Central Excise Act, 1944 is unsustainable. On these facts, the associated interest and penalty also do not survive. Case-Laws Central Excise Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774856