https://www.taxtmi.com/caselaws?id=339949 Refund could not be denied merely because Cenvat credit on inputs was taken later on the strength of original invoices. The Cenvat Credit Rules, 2004 prescribed no time limit for availing such credit, and the invoices had been detained by the VAT department at the time of receipt of inputs. Since the credit was lawfully availed once the original invoices were received, and duty had meanwhile been paid through PLA, the situation was revenue neutral. On that basis, rejection of the refund claim was unsustainable and the appeal was allowed. en-us Wed, 26 Oct 2016 00:00:00 +0530 Sat, 03 Feb 2018 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339949 Refund could not be denied merely because Cenvat credit on inputs was taken later on the strength of original invoices. The Cenvat Credit Rules, 2004 prescribed no time limit for availing such credit, and the invoices had been detained by the VAT department at the time of receipt of inputs. Since the credit was lawfully availed once the original invoices were received, and duty had meanwhile been paid through PLA, the situation was revenue neutral. On that basis, rejection of the refund claim was unsustainable and the appeal was allowed. Case-Laws Central Excise Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339949