https://www.taxtmi.com/caselaws?id=355118 The appeal was allowed with consequential reliefs as the court held that the Appellant was entitled to re-credit the cenvat amount after the refund rejection, as there was no outflow of funds and Section 11B of the Central Excise Act did not apply to the reversal of cenvat credit. The court emphasized that a refund claim was not necessary for such re-credit, overturning the decision of the Commissioner (Appeals) and ordering the reversal of the recovery amount and penalty imposed. en-us Fri, 22 Sep 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355118 The appeal was allowed with consequential reliefs as the court held that the Appellant was entitled to re-credit the cenvat amount after the refund rejection, as there was no outflow of funds and Section 11B of the Central Excise Act did not apply to the reversal of cenvat credit. The court emphasized that a refund claim was not necessary for such re-credit, overturning the decision of the Commissioner (Appeals) and ordering the reversal of the recovery amount and penalty imposed. Case-Laws Central Excise Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355118