https://www.taxtmi.com/caselaws?id=187327 Refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002 was treated as governed by the Bombay High Court's earlier decision in Commissioner of Central Excise, Thane-II v. D.C. Polyester Pvt. Ltd., so the Court did not undertake a fresh merits review of the CESTAT's reliance on Board Circular No. 701/17/2003-CX or its treatment of additional duty credit after the Rule 3(6)(b) amendment. The revenue's concession that the matter was directly covered by that precedent led the Court to dispose of the appeal in conformity with the earlier ruling, leaving the CESTAT's refund view undisturbed. en-us Tue, 12 Oct 2010 00:00:00 +0530 Tue, 18 Oct 2016 14:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187327 Refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2002 was treated as governed by the Bombay High Court's earlier decision in Commissioner of Central Excise, Thane-II v. D.C. Polyester Pvt. Ltd., so the Court did not undertake a fresh merits review of the CESTAT's reliance on Board Circular No. 701/17/2003-CX or its treatment of additional duty credit after the Rule 3(6)(b) amendment. The revenue's concession that the matter was directly covered by that precedent led the Court to dispose of the appeal in conformity with the earlier ruling, leaving the CESTAT's refund view undisturbed. Case-Laws Central Excise Tue, 12 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187327