https://www.taxtmi.com/caselaws?id=265948 The tribunal allowed the appellant, a 100% export-oriented unit, to re-credit the erroneously debited duty amount in their Cenvat account. The lower authorities' rejection of the refund claim under Rule 5 of Cenvat Credit Rules, 2004, was overturned, emphasizing that duty collected without legal authority cannot be retained by the government. The tribunal stressed the significance of legal compliance in duty collection and refund processes, highlighting that duty must only be collected by legal authority. en-us Thu, 18 Jun 2015 00:00:00 +0530 Mon, 22 Feb 2016 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265948 The tribunal allowed the appellant, a 100% export-oriented unit, to re-credit the erroneously debited duty amount in their Cenvat account. The lower authorities' rejection of the refund claim under Rule 5 of Cenvat Credit Rules, 2004, was overturned, emphasizing that duty collected without legal authority cannot be retained by the government. The tribunal stressed the significance of legal compliance in duty collection and refund processes, highlighting that duty must only be collected by legal authority. Case-Laws Central Excise Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265948