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Case Law Details

Case Name : Mideast Integrated Steels Ltd. Vs Commissioner of CGST & Excise (CESTAT Kolkata)
Related Assessment Year :
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Mideast Integrated Steels Ltd. Vs Commissioner of CGST & Excise (CESTAT Kolkata)

CESTAT find that the Appellant had discharged the duty burden from their PLA Account and as such, there is no dispute about the same. With such payment of duty out of PLA, they have reversed the debit entry made by them in their Credit Account which was used for payment of duty earlier. Though there was no proposal in the Show-cause notice to deny such re-credit, the original Adjudicating Authority went ahead and even after accepting that th

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