https://www.taxtmi.com/caselaws?id=347155 Refund of AED (GSI) credit on inputs used in exported goods was denied because a retrospective amendment to the Cenvat Credit Rules, 2002 restricted utilisation of that credit even for the relevant period. Earlier Tribunal orders allowing refund, based on Board circulars, were treated as inapplicable after the statutory change. The Tribunal also noted that the same issue was pending before the jurisdictional High Court. On that basis, the rejection of the refund claims was upheld and the appeals were dismissed, leaving the impugned orders undisturbed. en-us Tue, 20 Jun 2017 00:00:00 +0530 Wed, 30 Aug 2017 07:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347155 Refund of AED (GSI) credit on inputs used in exported goods was denied because a retrospective amendment to the Cenvat Credit Rules, 2002 restricted utilisation of that credit even for the relevant period. Earlier Tribunal orders allowing refund, based on Board circulars, were treated as inapplicable after the statutory change. The Tribunal also noted that the same issue was pending before the jurisdictional High Court. On that basis, the rejection of the refund claims was upheld and the appeals were dismissed, leaving the impugned orders undisturbed. Case-Laws Central Excise Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347155