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of <h1>Revenue appeal dismissed for recredit; no refund app needed; Section 11A inapplicable.</h1> <h3>CCE, Chandigarh-I Versus B.W.L. Ltd.</h3> The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal against the order of the Commissioner of Central Excise (Appeals), Chandigarh, ... - The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal against the order of the Commissioner of Central Excise (Appeals), Chandigarh. The Tribunal held that no refund application was needed for recredit and Section 11A did not apply based on previous case law and a Ministry of Finance letter. The appeal was dismissed.
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