M/S Grindwell Norton Ltd vs C.S.T. & S.T.-Vadodara-I on 4 January, 2018
In support, the Ld. AR referred to the judgment of the Honble Karnataka High Court in the case of Suraj Enterprises vs Authority for clarification & Advance Ruling, Bangalore 2010 (262) ELT 119 (Kar.). Further, he has submitted since the availment of inadmissible credit came to the notice only during the course of audit, therefore, invoking of larger period of limitation is justified.