https://www.taxtmi.com/caselaws?id=356981 The Tribunal allowed the appeals, setting aside the department's denial of refund claims based on Rule 11(2) of the Cenvat Credit Rules, 2004. The appellants, having opted out of the Cenvat Credit scheme, were not required to make any balance payment in cash as asserted by the department. Relying on precedents from the Punjab & Haryana High Court and the Supreme Court, the Tribunal held that the appellants were entitled to a refund if already paid, emphasizing the lack of obligation to pay any additional amount beyond the available credit balance. en-us Wed, 10 Jan 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356981 The Tribunal allowed the appeals, setting aside the department's denial of refund claims based on Rule 11(2) of the Cenvat Credit Rules, 2004. The appellants, having opted out of the Cenvat Credit scheme, were not required to make any balance payment in cash as asserted by the department. Relying on precedents from the Punjab & Haryana High Court and the Supreme Court, the Tribunal held that the appellants were entitled to a refund if already paid, emphasizing the lack of obligation to pay any additional amount beyond the available credit balance. Case-Laws Central Excise Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356981