https://www.taxtmi.com/caselaws?id=362083 The appeals were disposed of by way of remand to the Commissioner (Appeals) for further consideration, emphasizing the entitlement of the Appellants to the refund of cenvat credit and the need to address the issue of time limitation as per relevant legal provisions. The Tribunal ruled in favor of the Appellants, stating that the provision for reversal of cenvat credit could not be applied retrospectively, leading to the decision to remand the case for a decision on the time limitation issue. en-us Mon, 21 May 2018 00:00:00 +0530 Wed, 20 Jun 2018 10:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362083 The appeals were disposed of by way of remand to the Commissioner (Appeals) for further consideration, emphasizing the entitlement of the Appellants to the refund of cenvat credit and the need to address the issue of time limitation as per relevant legal provisions. The Tribunal ruled in favor of the Appellants, stating that the provision for reversal of cenvat credit could not be applied retrospectively, leading to the decision to remand the case for a decision on the time limitation issue. Case-Laws Central Excise Mon, 21 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362083