https://www.taxtmi.com/caselaws?id=341304 The Appellate Tribunal CESTAT New Delhi allowed the appeal, setting aside the duty demand and penalty imposed on the appellant, a manufacturer of colour television sets. The Tribunal criticized the lower authorities for confirming the demand without proper verification and placing the burden on the appellant to prove the absence of refund claims at the supplier's end. Emphasizing the Department's responsibility to verify such claims, the Tribunal remanded the matter to the Original Authority for fresh orders, stating that unless evidence of refund claims or sanctions at the supplier's end exists, the appellant's Cenvat credit cannot be denied. en-us Mon, 17 Oct 2016 00:00:00 +0530 Thu, 06 Apr 2017 07:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341304 The Appellate Tribunal CESTAT New Delhi allowed the appeal, setting aside the duty demand and penalty imposed on the appellant, a manufacturer of colour television sets. The Tribunal criticized the lower authorities for confirming the demand without proper verification and placing the burden on the appellant to prove the absence of refund claims at the supplier's end. Emphasizing the Department's responsibility to verify such claims, the Tribunal remanded the matter to the Original Authority for fresh orders, stating that unless evidence of refund claims or sanctions at the supplier's end exists, the appellant's Cenvat credit cannot be denied. Case-Laws Central Excise Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341304