https://www.taxtmi.com/caselaws?id=256747 The Tribunal ruled in favor of the appellant, directing a reassessment of the refund under Rule 5 of the Cenvat Credit Rules, 2004, and ordering any excess amount to be paid to them. The dispute centered on the deduction of duty on scrap cleared for home consumption and the amount recovered as duty on the sale of scrap, with the Tribunal finding no legal basis for these deductions. The impugned order was set aside, and the matter was remanded for recalculating the refund amount due to the appellant, resulting in a favorable outcome for the appellant. en-us Wed, 14 Jan 2015 00:00:00 +0530 Wed, 06 Jan 2016 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256747 The Tribunal ruled in favor of the appellant, directing a reassessment of the refund under Rule 5 of the Cenvat Credit Rules, 2004, and ordering any excess amount to be paid to them. The dispute centered on the deduction of duty on scrap cleared for home consumption and the amount recovered as duty on the sale of scrap, with the Tribunal finding no legal basis for these deductions. The impugned order was set aside, and the matter was remanded for recalculating the refund amount due to the appellant, resulting in a favorable outcome for the appellant. Case-Laws Central Excise Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256747