https://www.taxtmi.com/caselaws?id=212863 The High Court dismissed the Central Excise Appeal, upholding the decision of the CESTAT to reject the appellant's claim for refund of duty paid on High Speed Diesel (HSD) oil. The court emphasized that new issues not raised before the CESTAT cannot be considered under Section 35G(6) of the Act, leading to the dismissal of the appeal. The appellant's argument for refund under Section 11B was deemed ineligible due to the interpretation of the relevant rules, specifically Rule 2(k) of the Cenvat Credit Rules, 2004. en-us Mon, 27 Jun 2011 00:00:00 +0530 Fri, 27 Apr 2012 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212863 The High Court dismissed the Central Excise Appeal, upholding the decision of the CESTAT to reject the appellant's claim for refund of duty paid on High Speed Diesel (HSD) oil. The court emphasized that new issues not raised before the CESTAT cannot be considered under Section 35G(6) of the Act, leading to the dismissal of the appeal. The appellant's argument for refund under Section 11B was deemed ineligible due to the interpretation of the relevant rules, specifically Rule 2(k) of the Cenvat Credit Rules, 2004. Case-Laws Central Excise Mon, 27 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212863