https://www.taxtmi.com/caselaws?id=206175 The Tribunal upheld the Commissioner(Appeals) decision in favor of the assessee, allowing the refund claim of input CENVAT Credit and input service credit under Rule 5. The Tribunal rejected the Revenue's challenge, emphasizing the applicability of its precedent decisions and dismissing claims of double benefit to the assessee. The Tribunal also addressed the issue of filing separate refund claims for the same quarter, ruling in favor of the assessee based on procedural grounds. The Tribunal did not entertain the interest claim but allowed the respondent to pursue it before lower authorities. en-us Thu, 12 May 2011 00:00:00 +0530 Sat, 06 Aug 2011 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206175 The Tribunal upheld the Commissioner(Appeals) decision in favor of the assessee, allowing the refund claim of input CENVAT Credit and input service credit under Rule 5. The Tribunal rejected the Revenue's challenge, emphasizing the applicability of its precedent decisions and dismissing claims of double benefit to the assessee. The Tribunal also addressed the issue of filing separate refund claims for the same quarter, ruling in favor of the assessee based on procedural grounds. The Tribunal did not entertain the interest claim but allowed the respondent to pursue it before lower authorities. Case-Laws Central Excise Thu, 12 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206175