https://www.taxtmi.com/caselaws?id=344154 The Tribunal ruled in favor of the appellant, allowing their appeal for a refund of excise duty. The appellant's compliance with Section 11B of the Central Excise Act and the CENVAT Credit Rules was emphasized. The Tribunal found the denial of the refund claim on additional grounds beyond the show-cause notice as unsustainable. It was concluded that the appellant was entitled to the refund as they had reversed the credit and filed the claim within the prescribed period. The judgment highlighted the unjust nature of demanding duty twice and clarified the legality of the appellant's actions in seeking a refund for the erroneously paid duty. en-us Wed, 07 Jun 2017 00:00:00 +0530 Wed, 26 Jul 2017 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344154 The Tribunal ruled in favor of the appellant, allowing their appeal for a refund of excise duty. The appellant's compliance with Section 11B of the Central Excise Act and the CENVAT Credit Rules was emphasized. The Tribunal found the denial of the refund claim on additional grounds beyond the show-cause notice as unsustainable. It was concluded that the appellant was entitled to the refund as they had reversed the credit and filed the claim within the prescribed period. The judgment highlighted the unjust nature of demanding duty twice and clarified the legality of the appellant's actions in seeking a refund for the erroneously paid duty. Case-Laws Central Excise Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344154