https://www.taxtmi.com/caselaws?id=357143 The tribunal set aside the rejection of a refund claim under Rule 6 of the CENVAT Credit Rules, 2004 for power generated from bagassee. The First Appellate Authority allowed the refund for a specific period, except for March 2015 due to an amendment. The tribunal emphasized the application of Explanation I in the amended rules and remitted the matter back to the First Appellate Authority for reconsideration, focusing on procedural aspects. The tribunal did not express an opinion on the case's merits but emphasized the need for a fresh consideration following principles of natural justice. en-us Tue, 20 Feb 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357143 The tribunal set aside the rejection of a refund claim under Rule 6 of the CENVAT Credit Rules, 2004 for power generated from bagassee. The First Appellate Authority allowed the refund for a specific period, except for March 2015 due to an amendment. The tribunal emphasized the application of Explanation I in the amended rules and remitted the matter back to the First Appellate Authority for reconsideration, focusing on procedural aspects. The tribunal did not express an opinion on the case's merits but emphasized the need for a fresh consideration following principles of natural justice. Case-Laws Central Excise Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357143