https://www.taxtmi.com/caselaws?id=246716 The appellate court upheld the decision of the Commissioner (Appeals) to allow the respondent's refund claim. The respondent had received and claimed CENVAT credit for MS wire but cleared it without using it in final goods production, resulting in duty payment equal to the credit taken. The court found no challenge to the factual findings supporting the refund claim, emphasizing compliance with duty payment regulations and the importance of factual support for refund claims related to CENVAT credit utilization. en-us Fri, 21 Dec 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246716 The appellate court upheld the decision of the Commissioner (Appeals) to allow the respondent's refund claim. The respondent had received and claimed CENVAT credit for MS wire but cleared it without using it in final goods production, resulting in duty payment equal to the credit taken. The court found no challenge to the factual findings supporting the refund claim, emphasizing compliance with duty payment regulations and the importance of factual support for refund claims related to CENVAT credit utilization. Case-Laws Central Excise Fri, 21 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246716