https://www.taxtmi.com/caselaws?id=126538 The High Court set aside the Tribunal's order due to lack of reasoning. The dispute centered on the denial of refund of NCCD paid on raw material for manufacturing polyester textured yarn. The Commissioner (Appeals) ruled in favor of the respondent, citing a clarificatory circular allowing the refund based on eligibility under Cenvat Credit Rules. The appeal filed by the Revenue was rejected, upholding the decision in favor of the respondent. en-us Tue, 14 Jul 2009 00:00:00 +0530 Wed, 21 Nov 2012 18:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126538 The High Court set aside the Tribunal's order due to lack of reasoning. The dispute centered on the denial of refund of NCCD paid on raw material for manufacturing polyester textured yarn. The Commissioner (Appeals) ruled in favor of the respondent, citing a clarificatory circular allowing the refund based on eligibility under Cenvat Credit Rules. The appeal filed by the Revenue was rejected, upholding the decision in favor of the respondent. Case-Laws Central Excise Tue, 14 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126538