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CESTAT: Payments Made Through Cenvat Account Liable To Be Re-Credited If Excise Duty Paid In Cash - (23 Jan 2023)


Customs, Excise, and Service Tax Appellate Tribunal has ruled that once the duty has been paid in cash, earlier payments made through the Cenvat Account are liable to be re-credited and no objection that such re-credit was not on basis of any eligible document can be adopted by the department.


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