https://www.taxtmi.com/caselaws?id=371027 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the Department's appeals challenging the recovery under Section 153 of the Finance Act, 2003, and the utilization of Cenvat Credit for refund payment. The decision, rendered on 24.09.2018, was based on the retrospective amendment, the High Court's precedent, and the revenue neutrality maintained in the credit usage for refund settlement. en-us Mon, 24 Sep 2018 00:00:00 +0530 Tue, 27 Nov 2018 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371027 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the Department's appeals challenging the recovery under Section 153 of the Finance Act, 2003, and the utilization of Cenvat Credit for refund payment. The decision, rendered on 24.09.2018, was based on the retrospective amendment, the High Court's precedent, and the revenue neutrality maintained in the credit usage for refund settlement. Case-Laws Central Excise Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371027