https://www.taxtmi.com/caselaws?id=346010 The appellant, a cement manufacturer, was denied cenvat credit on inputs/capital goods used in mines by the authorities. Despite the denial and subsequent unsuccessful appeals, the appellant reversed the credit under protest. Following a Supreme Court decision allowing such credit, the appellant filed refund claims which were initially rejected. The Tribunal ruled in favor of the appellant, stating that the unappropriated deposit entitled them to the refund. Emphasizing the importance of appropriation under the Central Excise Rules, the Tribunal set aside the previous orders and allowed the appeals, granting the appellant the refund claim. en-us Wed, 26 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346010 The appellant, a cement manufacturer, was denied cenvat credit on inputs/capital goods used in mines by the authorities. Despite the denial and subsequent unsuccessful appeals, the appellant reversed the credit under protest. Following a Supreme Court decision allowing such credit, the appellant filed refund claims which were initially rejected. The Tribunal ruled in favor of the appellant, stating that the unappropriated deposit entitled them to the refund. Emphasizing the importance of appropriation under the Central Excise Rules, the Tribunal set aside the previous orders and allowed the appeals, granting the appellant the refund claim. Case-Laws Central Excise Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346010