https://www.taxtmi.com/caselaws?id=359044 The Tribunal allowed the appeal, upholding the appellant's entitlement to claim a refund of unutilised Cenvat credit upon closing their factory and surrendering the registration certificate. The Tribunal found that remanding the matter back to the adjudicating authority was not permissible, and the appellant's claim was granted based on the distinct facts of the case. The impugned order was set aside, restoring the adjudicating authority's decision to allow the refund claim to the appellant. en-us Thu, 15 Mar 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359044 The Tribunal allowed the appeal, upholding the appellant's entitlement to claim a refund of unutilised Cenvat credit upon closing their factory and surrendering the registration certificate. The Tribunal found that remanding the matter back to the adjudicating authority was not permissible, and the appellant's claim was granted based on the distinct facts of the case. The impugned order was set aside, restoring the adjudicating authority's decision to allow the refund claim to the appellant. Case-Laws Central Excise Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359044