https://www.taxtmi.com/caselaws?id=170585 The Department appealed against a refund order granted to a manufacturer of Colour TV receiver parts for exported products. The Department argued that the manufacturer could have used the credit and there was no justification for the refund. However, the Original Authority and Commissioner (Appeals) found the manufacturer met the requirements for the refund under Cenvat Credit Rules. The Tribunal upheld the decision, stating that the manufacturer was entitled to the refund as they fulfilled the necessary conditions, and rejected the Department's appeal. en-us Tue, 07 Sep 2010 00:00:00 +0530 Wed, 03 Jun 2015 10:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170585 The Department appealed against a refund order granted to a manufacturer of Colour TV receiver parts for exported products. The Department argued that the manufacturer could have used the credit and there was no justification for the refund. However, the Original Authority and Commissioner (Appeals) found the manufacturer met the requirements for the refund under Cenvat Credit Rules. The Tribunal upheld the decision, stating that the manufacturer was entitled to the refund as they fulfilled the necessary conditions, and rejected the Department's appeal. Case-Laws Central Excise Tue, 07 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170585