Amount deposited against alleged wrong Cenvat Credit availment refundable if No SCN was issued

Bird Audio Electronics Vs Commissioner of CGS (CESTAT Delhi)

CBEC Circular No.423/56/98-CX dated 22.09.1998 also stresses the need for concerned Departments to issue timely demands through SCN. The Hon’ble High Court of Madras in the case of Please become a Premium member. If you are already a Premium member, login here to access the full content.