https://www.taxtmi.com/caselaws?id=77787 The Tribunal upheld the decision disallowing the refund claim on duty paid on High Speed Diesel Oil (HSD oil) used in manufacturing granite tiles for export by a 100% Export Oriented Unit (EOU). Despite arguments citing precedents and the use of HSD oil as fuel, the Tribunal found the exclusion of HSD oil from the definition of inputs under the Cenvat Credit Rules to be clear and unambiguous, leading to the dismissal of the appellant's appeal. The Tribunal affirmed the legality of the decision, resulting in the denial of the refund claim. en-us Fri, 23 Apr 2010 00:00:00 +0530 Mon, 11 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77787 The Tribunal upheld the decision disallowing the refund claim on duty paid on High Speed Diesel Oil (HSD oil) used in manufacturing granite tiles for export by a 100% Export Oriented Unit (EOU). Despite arguments citing precedents and the use of HSD oil as fuel, the Tribunal found the exclusion of HSD oil from the definition of inputs under the Cenvat Credit Rules to be clear and unambiguous, leading to the dismissal of the appellant's appeal. The Tribunal affirmed the legality of the decision, resulting in the denial of the refund claim. Case-Laws Central Excise Fri, 23 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77787