https://www.taxtmi.com/caselaws?id=356256 The Tribunal ruled in favor of the appellant, setting aside the authorities' decision to disallow a portion of the refund based on the payment from the Cenvat credit account. The Tribunal emphasized that the mode of payment should not impact refund eligibility under Section 102(2) of the Finance Act, 2016. Refunding the Cenvat credit account would not result in double benefit, as alleged by the Revenue, especially when no concerns were raised regarding the eligibility of the CENVAT credit utilized. The appeal was allowed with any consequential relief as per law. en-us Thu, 01 Feb 2018 00:00:00 +0530 Wed, 27 Jun 2018 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356256 The Tribunal ruled in favor of the appellant, setting aside the authorities' decision to disallow a portion of the refund based on the payment from the Cenvat credit account. The Tribunal emphasized that the mode of payment should not impact refund eligibility under Section 102(2) of the Finance Act, 2016. Refunding the Cenvat credit account would not result in double benefit, as alleged by the Revenue, especially when no concerns were raised regarding the eligibility of the CENVAT credit utilized. The appeal was allowed with any consequential relief as per law. Case-Laws Service Tax Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356256