https://www.taxtmi.com/caselaws?id=358911 The appellant's refund claim for MODVAT credit was initially upheld by the Tribunal but later rejected by the adjudicating authority and first appellate authority. Despite arguments based on previous Tribunal, High Court, and Supreme Court decisions, the Tribunal ultimately denied the refund claim. Additionally, the appellant's interest claim was deemed inconsequential as the main refund appeal was rejected. Both appeals were found to lack merit and were dismissed by the Tribunal, emphasizing that the issue had already been settled. The decision was pronounced on March 23, 2018. en-us Fri, 23 Mar 2018 00:00:00 +0530 Fri, 20 Apr 2018 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358911 The appellant's refund claim for MODVAT credit was initially upheld by the Tribunal but later rejected by the adjudicating authority and first appellate authority. Despite arguments based on previous Tribunal, High Court, and Supreme Court decisions, the Tribunal ultimately denied the refund claim. Additionally, the appellant's interest claim was deemed inconsequential as the main refund appeal was rejected. Both appeals were found to lack merit and were dismissed by the Tribunal, emphasizing that the issue had already been settled. The decision was pronounced on March 23, 2018. Case-Laws Central Excise Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358911