https://www.taxtmi.com/caselaws?id=342763 The Tribunal set aside the Ld. Commissioner (Appeals)'s decision and ruled in favor of the appellant, a manufacturer of Custom Built Switchgear Panels, in a refund claim case under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal emphasized the appellant's right to claim a refund and clarified that the condition of more than 50% clearance of final products applies to monthly claimants, not quarterly ones. The appellant's appeal was allowed, affirming their entitlement to the refund of accumulated Cenvat Credit. en-us Fri, 13 Jan 2017 00:00:00 +0530 Thu, 11 May 2017 07:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342763 The Tribunal set aside the Ld. Commissioner (Appeals)'s decision and ruled in favor of the appellant, a manufacturer of Custom Built Switchgear Panels, in a refund claim case under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal emphasized the appellant's right to claim a refund and clarified that the condition of more than 50% clearance of final products applies to monthly claimants, not quarterly ones. The appellant's appeal was allowed, affirming their entitlement to the refund of accumulated Cenvat Credit. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342763