https://www.taxtmi.com/caselaws?id=253137 The Court upheld the Settlement Commissioner's decision allowing the refund claimed by the Respondent under the Cenvat Credit Rules. The Court found that the refund sought for a closed-down unit did not contravene the Rules, as it was not a transfer but a refund by the same applicant. The Court determined that the decision was reasonable based on the specific circumstances and did not raise significant legal issues, leading to the dismissal of the Writ Petition for lack of merit. en-us Mon, 27 Oct 2014 00:00:00 +0530 Wed, 03 Feb 2016 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253137 The Court upheld the Settlement Commissioner's decision allowing the refund claimed by the Respondent under the Cenvat Credit Rules. The Court found that the refund sought for a closed-down unit did not contravene the Rules, as it was not a transfer but a refund by the same applicant. The Court determined that the decision was reasonable based on the specific circumstances and did not raise significant legal issues, leading to the dismissal of the Writ Petition for lack of merit. Case-Laws Central Excise Mon, 27 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253137