https://www.taxtmi.com/caselaws?id=219204 The Tribunal partially allowed the appeal, ruling in favor of the appellant on the issues related to the additional customs duty payment from the DEPB account. The Tribunal found that the Revenue failed to demonstrate a legal basis for disallowing the credit arising from the discharge of additional customs duty from the DEPB account. Emphasizing the evolving legal landscape and the appellant's bona fide actions, the Tribunal granted the appellant's claim for Cenvat credit, citing the principle that benefits granted through notifications should be effective from their date of issuance. en-us Thu, 22 Mar 2012 00:00:00 +0530 Wed, 17 Oct 2012 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219204 The Tribunal partially allowed the appeal, ruling in favor of the appellant on the issues related to the additional customs duty payment from the DEPB account. The Tribunal found that the Revenue failed to demonstrate a legal basis for disallowing the credit arising from the discharge of additional customs duty from the DEPB account. Emphasizing the evolving legal landscape and the appellant's bona fide actions, the Tribunal granted the appellant's claim for Cenvat credit, citing the principle that benefits granted through notifications should be effective from their date of issuance. Case-Laws Central Excise Thu, 22 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219204