https://www.taxtmi.com/caselaws?id=343279 The Tribunal rejected the appeal by M/s Laboratory Griffons Pvt Ltd regarding the denial of its refund claim under the Central Excise Act, 1944. The appellant's attempt to re-credit a disallowed CENVAT amount was deemed inconsistent with the refund mechanism outlined in section 11B of the Act. The Tribunal emphasized that unless a cash transfer occurs, the appellant is ineligible for a refund under section 11B, ultimately finding the appeal meritless. The judgment was delivered on 24/04/2017. en-us Mon, 24 Apr 2017 00:00:00 +0530 Thu, 25 May 2017 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343279 The Tribunal rejected the appeal by M/s Laboratory Griffons Pvt Ltd regarding the denial of its refund claim under the Central Excise Act, 1944. The appellant's attempt to re-credit a disallowed CENVAT amount was deemed inconsistent with the refund mechanism outlined in section 11B of the Act. The Tribunal emphasized that unless a cash transfer occurs, the appellant is ineligible for a refund under section 11B, ultimately finding the appeal meritless. The judgment was delivered on 24/04/2017. Case-Laws Central Excise Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343279