https://www.taxtmi.com/caselaws?id=242310 The Tribunal ruled in favor of the appellants, finding that they were not obligated to provide non-availment of Cenvat certificates for goods obtained from the open market. The demand for repayment of the excise portion of the drawback was deemed unjustified, and the appeal was granted. The decision highlighted the importance of interpreting the drawback scheme and circulars liberally, taking into account the appellants' good faith and the department's consistent practices. en-us Wed, 14 Sep 2011 00:00:00 +0530 Mon, 13 Jan 2014 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242310 The Tribunal ruled in favor of the appellants, finding that they were not obligated to provide non-availment of Cenvat certificates for goods obtained from the open market. The demand for repayment of the excise portion of the drawback was deemed unjustified, and the appeal was granted. The decision highlighted the importance of interpreting the drawback scheme and circulars liberally, taking into account the appellants' good faith and the department's consistent practices. Case-Laws Customs Wed, 14 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242310