https://www.taxtmi.com/caselaws?id=269617 The Member (Judicial) allowed the appeal, finding the refund of Rs. 5,51,761 admissible to the appellant. It was determined that the appellant did not pass on the 4% Special Additional Duty (SAD) credit to buyers, as evidenced by invoices, buyer certificates, and RG 23 registers. The judgment emphasized compliance with Cenvat credit procedures and directed consequential relief in accordance with the law, resolving the dispute in favor of the appellant. en-us Wed, 24 Dec 2014 00:00:00 +0530 Fri, 18 Dec 2015 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269617 The Member (Judicial) allowed the appeal, finding the refund of Rs. 5,51,761 admissible to the appellant. It was determined that the appellant did not pass on the 4% Special Additional Duty (SAD) credit to buyers, as evidenced by invoices, buyer certificates, and RG 23 registers. The judgment emphasized compliance with Cenvat credit procedures and directed consequential relief in accordance with the law, resolving the dispute in favor of the appellant. Case-Laws Customs Wed, 24 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269617