HIGH COURT OF KARNATAKA : S V Halavagali & Sons v. Superintendent of Central Excise. ANANT RAMANTH HEGDE, J. WRIT PETITION NO. 102048 OF 2023 (T-RES) DATED NOVEMBER 3, 2023 The assessee had inadvertently filed for Cenvat credit under the wrong head, i.e., 7(d) instead of 7(b), but possessed documents to substantiate his claim under […]