https://www.taxtmi.com/caselaws?id=354974 The High Court set aside the Customs, Excise and Service Tax Appellate Tribunal's decision, which wrongly applied the extended period of limitation and relied on an overruled judgment. The case involved the entitlement of the respondent to CENVAT credit for additional customs duty paid through DEPB receipts. The High Court ordered a fresh examination of the issues, emphasizing the importance of basing legal decisions on current legal principles and avoiding reliance on outdated precedents. The matter was remanded for a fair and unbiased evaluation. en-us Thu, 11 Jan 2018 00:00:00 +0530 Thu, 08 Feb 2018 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354974 The High Court set aside the Customs, Excise and Service Tax Appellate Tribunal's decision, which wrongly applied the extended period of limitation and relied on an overruled judgment. The case involved the entitlement of the respondent to CENVAT credit for additional customs duty paid through DEPB receipts. The High Court ordered a fresh examination of the issues, emphasizing the importance of basing legal decisions on current legal principles and avoiding reliance on outdated precedents. The matter was remanded for a fair and unbiased evaluation. Case-Laws Central Excise Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354974