https://www.taxtmi.com/caselaws?id=347936 The Appellate Tribunal CESTAT ALLAHABAD upheld the first appellate authority's decision regarding the refund of unutilized CENVAT credit for a 100% EOU manufacturing medicaments. The Tribunal found that the authority correctly interpreted the law, citing a previous order in favor of the same assessee. As there was uncertainty about the Revenue appealing against the earlier order, the Tribunal affirmed that the refund could not be restricted for the EOU. The Tribunal deemed the first appellate authority's findings aligned with established law, dismissing the Revenue's appeal and confirming the legality of the order issued on 31/08/2017. en-us Thu, 31 Aug 2017 00:00:00 +0530 Thu, 14 Sep 2017 07:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347936 The Appellate Tribunal CESTAT ALLAHABAD upheld the first appellate authority's decision regarding the refund of unutilized CENVAT credit for a 100% EOU manufacturing medicaments. The Tribunal found that the authority correctly interpreted the law, citing a previous order in favor of the same assessee. As there was uncertainty about the Revenue appealing against the earlier order, the Tribunal affirmed that the refund could not be restricted for the EOU. The Tribunal deemed the first appellate authority's findings aligned with established law, dismissing the Revenue's appeal and confirming the legality of the order issued on 31/08/2017. Case-Laws Central Excise Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347936