https://www.taxtmi.com/caselaws?id=220278 The High Court held that the Additional Commissioner had the jurisdiction to grant a refund of unutilized input credit under Section 12E of the Central Excise Act, 1944, despite the absence of explicit mention in the order. The court overturned the decisions of the lower authorities, upholding the original refund order. All appeals were allowed, and no costs were imposed on either party, clarifying the authority of the Additional Commissioner to grant such refunds. en-us Wed, 05 Sep 2012 00:00:00 +0530 Fri, 18 Jan 2013 09:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220278 The High Court held that the Additional Commissioner had the jurisdiction to grant a refund of unutilized input credit under Section 12E of the Central Excise Act, 1944, despite the absence of explicit mention in the order. The court overturned the decisions of the lower authorities, upholding the original refund order. All appeals were allowed, and no costs were imposed on either party, clarifying the authority of the Additional Commissioner to grant such refunds. Case-Laws Central Excise Wed, 05 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220278