https://www.taxtmi.com/caselaws?id=373084 The appeal filed by the Revenue against the Customs, Excise and Service Tax Appellate Tribunal's order was dismissed due to low tax effect. The court allowed the appellant to withdraw the appeal but directed them to implement the Tribunal's order for the respondent's refund claim. Despite opposition from the Standing Counsel, the court issued consequential directions considering the closure of the assessee's activities and the timing of the refund application. The court emphasized that the unutilized credit due to factory closure should not be denied based solely on procedural requirements and instructed the appellant to assign the files for implementation. No costs were awarded in the case. en-us Thu, 29 Nov 2018 00:00:00 +0530 Mon, 07 Jan 2019 12:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373084 The appeal filed by the Revenue against the Customs, Excise and Service Tax Appellate Tribunal's order was dismissed due to low tax effect. The court allowed the appellant to withdraw the appeal but directed them to implement the Tribunal's order for the respondent's refund claim. Despite opposition from the Standing Counsel, the court issued consequential directions considering the closure of the assessee's activities and the timing of the refund application. The court emphasized that the unutilized credit due to factory closure should not be denied based solely on procedural requirements and instructed the appellant to assign the files for implementation. No costs were awarded in the case. Case-Laws Central Excise Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373084