https://www.taxtmi.com/caselaws?id=115261 The Tribunal ruled in favor of the appellant, setting aside the denial of their refund application. The appellant's request for a credit reversal of duty paid through Cenvat credit, later paid through PLA, was deemed admissible as they continued operations within the same Commissionerate. The Tribunal found the denial of refund based on surrendered registration invalid and remanded the matter for fresh adjudication, granting the appellant an opportunity to be heard. en-us Tue, 12 Apr 2005 00:00:00 +0530 Fri, 25 May 2012 12:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115261 The Tribunal ruled in favor of the appellant, setting aside the denial of their refund application. The appellant's request for a credit reversal of duty paid through Cenvat credit, later paid through PLA, was deemed admissible as they continued operations within the same Commissionerate. The Tribunal found the denial of refund based on surrendered registration invalid and remanded the matter for fresh adjudication, granting the appellant an opportunity to be heard. Case-Laws Central Excise Tue, 12 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115261