Assessees entitled to interest on CENVAT Credit refund from original deposit date if reversed under coercion, not voluntarily.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Interest on refund - Time limitation - reversal of CENVAT Credit by coercion - if the amount is not voluntarily paid by the assessee and later on the case is decided in favour of the assessee, then he is entitled to interest from the date of deposit made by the assessee.....