https://www.taxtmi.com/caselaws?id=207962 Refund of accumulated Cenvat credit on export of SS utensils was upheld where the same dispute had already been decided in favour of the exporter on identical facts for an earlier period. The Tribunal found no basis to interfere with the refund order for the subsequent period. It also held that the department could not raise alleged wrongful availment of Notification No. 67/95-CE in these proceedings, because no duty demand on SS patties or related inputs was being pursued on that ground. en-us Wed, 29 Jun 2011 00:00:00 +0530 Mon, 26 Dec 2011 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207962 Refund of accumulated Cenvat credit on export of SS utensils was upheld where the same dispute had already been decided in favour of the exporter on identical facts for an earlier period. The Tribunal found no basis to interfere with the refund order for the subsequent period. It also held that the department could not raise alleged wrongful availment of Notification No. 67/95-CE in these proceedings, because no duty demand on SS patties or related inputs was being pursued on that ground. Case-Laws Central Excise Wed, 29 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207962