https://www.taxtmi.com/caselaws?id=350891 The Tribunal allowed the appellant's appeal for the refund of unutilized CENVAT credit, overturning the Commissioner (A)'s decision. The appellant successfully demonstrated that the discrepancy in availed credit between ER-2 returns and the refund application was due to a higher reversed credit amount, supported by evidence such as a CA certificate and credit account register. The Tribunal emphasized the importance of considering actual credit accounts rather than solely relying on ER-2 figures, ultimately deeming the refund claim valid and setting aside the initial rejection. en-us Mon, 13 Nov 2017 00:00:00 +0530 Sat, 16 Dec 2017 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350891 The Tribunal allowed the appellant's appeal for the refund of unutilized CENVAT credit, overturning the Commissioner (A)'s decision. The appellant successfully demonstrated that the discrepancy in availed credit between ER-2 returns and the refund application was due to a higher reversed credit amount, supported by evidence such as a CA certificate and credit account register. The Tribunal emphasized the importance of considering actual credit accounts rather than solely relying on ER-2 figures, ultimately deeming the refund claim valid and setting aside the initial rejection. Case-Laws Central Excise Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350891