https://www.taxtmi.com/caselaws?id=352748 The Tribunal allowed the appeal, granting the refund of Cenvat Credit to the appellant despite the conversion of the unit from DTA to 100% EOU. The Member (Judicial) relied on previous decisions, including the Sandoz Pvt. Ltd. case, confirming the appellant's entitlement to avail Cenvat credit on inputs and capital goods upon conversion. The impugned orders were set aside, emphasizing that unjust enrichment did not apply to the export-related refund claim. The appeals were allowed, subject to document verification by the sanctioning authority. en-us Fri, 21 Jul 2017 00:00:00 +0530 Thu, 21 Dec 2017 08:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352748 The Tribunal allowed the appeal, granting the refund of Cenvat Credit to the appellant despite the conversion of the unit from DTA to 100% EOU. The Member (Judicial) relied on previous decisions, including the Sandoz Pvt. Ltd. case, confirming the appellant's entitlement to avail Cenvat credit on inputs and capital goods upon conversion. The impugned orders were set aside, emphasizing that unjust enrichment did not apply to the export-related refund claim. The appeals were allowed, subject to document verification by the sanctioning authority. Case-Laws Central Excise Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352748