Court :
High Court of Madras
Brief :
The Hon’ble High Court of Madras has held that if, upon a misconception of the legal position, the assessee had paid the tax that he was not liable to pay and such assessee also happens to be an assessee entitled to certain Cenvat credit, the availing of the said benefit cannot be termed as illegal. Hence, the above case was decided in the favour of the Respondent.
Citation :
The Commissioner of Central Excise, And Service Tax Large Taxpayer Unit Vs. Tamilnadu Petroproducts Ltd, The Customs Excise And Service Tax Appellate Tribunal
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