https://www.taxtmi.com/caselaws?id=209962 The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, allowing the refund of National Calamity Contingent Duty (NCCD) paid on raw material for manufacturing polyester textured yarn under bond. The Tribunal upheld the appellant's eligibility for the refund under Rule 5 of Cenvat Credit Rules, 2004, based on precedents and the interpretation of the rule. The decision rejected the Revenue's appeal, emphasizing the broad scope of refund eligibility and providing relief to the assessee. en-us Wed, 15 Jun 2011 00:00:00 +0530 Sat, 06 Jul 2013 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209962 The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, allowing the refund of National Calamity Contingent Duty (NCCD) paid on raw material for manufacturing polyester textured yarn under bond. The Tribunal upheld the appellant's eligibility for the refund under Rule 5 of Cenvat Credit Rules, 2004, based on precedents and the interpretation of the rule. The decision rejected the Revenue's appeal, emphasizing the broad scope of refund eligibility and providing relief to the assessee. Case-Laws Central Excise Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209962