https://www.taxtmi.com/caselaws?id=261619 The Tribunal allowed the tire manufacturer's appeal for a cash refund of Rs. 18,90,389/- under Rule 57F (13) for AED (GSI) credit accrued before 1/4/2000, used in manufacturing exported tires. The manufacturer was directed to reverse the remaining credit in their CENVAT Credit Account to be eligible for the refund. Additionally, the Tribunal permitted a refund for the AED (GSI) credit improperly utilized for Basic Excise Duty and Special Excise Duty, in accordance with amended rules. The Tribunal rejected the authorities' argument of the refund claim being time-barred, allowing the appeal and setting aside the initial order. en-us Fri, 06 Feb 2015 00:00:00 +0530 Wed, 03 Feb 2016 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261619 The Tribunal allowed the tire manufacturer's appeal for a cash refund of Rs. 18,90,389/- under Rule 57F (13) for AED (GSI) credit accrued before 1/4/2000, used in manufacturing exported tires. The manufacturer was directed to reverse the remaining credit in their CENVAT Credit Account to be eligible for the refund. Additionally, the Tribunal permitted a refund for the AED (GSI) credit improperly utilized for Basic Excise Duty and Special Excise Duty, in accordance with amended rules. The Tribunal rejected the authorities' argument of the refund claim being time-barred, allowing the appeal and setting aside the initial order. Case-Laws Central Excise Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261619