https://www.taxtmi.com/caselaws?id=126250 The Tribunal allowed the appeal in favor of the appellants, setting aside the disallowance of Cenvat credit, demand of duty, and penalty under Rule 25 of the Central Excise Rules, 2002. It emphasized the necessity of adhering to the prescribed refund procedures under section 11B while recognizing the appellants' genuine belief in taking credit and the absence of any malicious intent in their conduct. en-us Tue, 17 Feb 2009 00:00:00 +0530 Sat, 03 Nov 2012 16:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126250 The Tribunal allowed the appeal in favor of the appellants, setting aside the disallowance of Cenvat credit, demand of duty, and penalty under Rule 25 of the Central Excise Rules, 2002. It emphasized the necessity of adhering to the prescribed refund procedures under section 11B while recognizing the appellants' genuine belief in taking credit and the absence of any malicious intent in their conduct. Case-Laws Central Excise Tue, 17 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126250