https://www.taxtmi.com/caselaws?id=796850 Differential Cenvat credit reversal on coal removed as such was unsustainable because purchase orders, sale invoices and ER-1 returns identified the cleared coal as imported South African-origin coal and supported reversal at the applicable rate. Treating all such clearances as domestically procured coal requiring a higher reversal lacked corroborative evidence. The extended limitation period was also unavailable because clearance and reversal details had been disclosed in ER-1 and ER-6 returns and furnished to departmental authorities; no material established suppression. Consequently, recovery of differential credit, interest and penalty could not survive, with consequential relief available in accordance with law. en-us Thu, 16 Jul 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796850 Differential Cenvat credit reversal on coal removed as such was unsustainable because purchase orders, sale invoices and ER-1 returns identified the cleared coal as imported South African-origin coal and supported reversal at the applicable rate. Treating all such clearances as domestically procured coal requiring a higher reversal lacked corroborative evidence. The extended limitation period was also unavailable because clearance and reversal details had been disclosed in ER-1 and ER-6 returns and furnished to departmental authorities; no material established suppression. Consequently, recovery of differential credit, interest and penalty could not survive, with consequential relief available in accordance with law. Case-Laws Central Excise Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796850