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Interest on Reversed CENVAT Credit Applies u/r 14, Even if Settled by Settlement Commission, Court Rules.

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....Demand of interest on reversal of CENVAT Credit - simply because the case was settled by Settlement Commission interest provision will not vary, Rule 14 is applicable irrespective whether it is a case settled by Settlement Commissioner or otherwise therefore on this ground Hon’ble Apex Court judgment can not be distinguished - AT....

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