https://www.taxtmi.com/caselaws?id=351218 The Tribunal upheld the first appellate authority's decision, affirming the respondent's eligibility for a refund of unutilized Cenvat credit. The Revenue's arguments were dismissed as lacking evidence, while the respondent's claim of being restricted from using the credit was supported by case law and exemption provisions. The Tribunal found no reason to overturn the decision, citing established legal principles and precedents from High Courts. Consequently, the Revenue's appeal was deemed without merit and rejected, allowing the respondent to receive the refund as granted by the first appellate authority. en-us Wed, 01 Nov 2017 00:00:00 +0530 Wed, 22 Nov 2017 08:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351218 The Tribunal upheld the first appellate authority's decision, affirming the respondent's eligibility for a refund of unutilized Cenvat credit. The Revenue's arguments were dismissed as lacking evidence, while the respondent's claim of being restricted from using the credit was supported by case law and exemption provisions. The Tribunal found no reason to overturn the decision, citing established legal principles and precedents from High Courts. Consequently, the Revenue's appeal was deemed without merit and rejected, allowing the respondent to receive the refund as granted by the first appellate authority. Case-Laws Central Excise Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351218