https://www.taxtmi.com/caselaws?id=373081 The Tribunal held that the demand for Cenvat credit on inputs used in exported goods was not sustainable as the appellant had already claimed and received a refund for the amount, which had attained finality. The demand for reversal of Cenvat credit on capital goods and input services was also rejected as Rule 11(3) only applies to inputs. The Tribunal further ruled that the demand raised beyond the normal limitation period was time-barred, and the penalty imposed was unjustified. Consequently, the appeal was allowed, and the impugned order was set aside. en-us Thu, 03 Jan 2019 00:00:00 +0530 Sun, 06 Jan 2019 06:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373081 The Tribunal held that the demand for Cenvat credit on inputs used in exported goods was not sustainable as the appellant had already claimed and received a refund for the amount, which had attained finality. The demand for reversal of Cenvat credit on capital goods and input services was also rejected as Rule 11(3) only applies to inputs. The Tribunal further ruled that the demand raised beyond the normal limitation period was time-barred, and the penalty imposed was unjustified. Consequently, the appeal was allowed, and the impugned order was set aside. Case-Laws Central Excise Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373081