https://www.taxtmi.com/caselaws?id=340346 The appellate tribunal allowed the appeal, remanding the matter to ascertain the correct amount of eligible accumulated credit due to factory closure. The decision emphasized that closure-related credit should not be denied solely due to procedural lapses, citing legal precedents. The judgment underscored the distinction between claims related to exports and those from factory closure, supporting the eligibility of the refund claim. en-us Thu, 01 Dec 2016 00:00:00 +0530 Mon, 20 Mar 2017 10:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340346 The appellate tribunal allowed the appeal, remanding the matter to ascertain the correct amount of eligible accumulated credit due to factory closure. The decision emphasized that closure-related credit should not be denied solely due to procedural lapses, citing legal precedents. The judgment underscored the distinction between claims related to exports and those from factory closure, supporting the eligibility of the refund claim. Case-Laws Central Excise Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340346