https://www.taxtmi.com/caselaws?id=330812 The Tribunal allowed the Revenue's appeals and restored the Orders-in-Original, setting aside the Orders-in-Appeal passed by the First Appellate Authority. The Tribunal held that the refund claims for unutilized credit during the relevant quarters were not admissible to the appellant as the conditions under the notification were not met, emphasizing that the credit unutilized at the beginning of the quarter was irrelevant in determining the common Cenvat credit for both domestic and export purposes. en-us Fri, 29 Jul 2016 00:00:00 +0530 Tue, 04 Apr 2017 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330812 The Tribunal allowed the Revenue's appeals and restored the Orders-in-Original, setting aside the Orders-in-Appeal passed by the First Appellate Authority. The Tribunal held that the refund claims for unutilized credit during the relevant quarters were not admissible to the appellant as the conditions under the notification were not met, emphasizing that the credit unutilized at the beginning of the quarter was irrelevant in determining the common Cenvat credit for both domestic and export purposes. Case-Laws Central Excise Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330812