https://www.taxtmi.com/caselaws?id=374380 The Tribunal overturned the refund denial due to the appellant's failure to exercise the option under Rule 6(3A) of CCR, 2004, and the pending Show Cause Notice. The appellant's voluntary Credit reversal was deemed an error, resulting in an excess of Rs. 8,38,752. The Tribunal highlighted the lack of justification for the refund rejection and granted consequential reliefs. The judgment was issued on 28.01.2019. en-us Mon, 28 Jan 2019 00:00:00 +0530 Fri, 01 Feb 2019 07:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374380 The Tribunal overturned the refund denial due to the appellant's failure to exercise the option under Rule 6(3A) of CCR, 2004, and the pending Show Cause Notice. The appellant's voluntary Credit reversal was deemed an error, resulting in an excess of Rs. 8,38,752. The Tribunal highlighted the lack of justification for the refund rejection and granted consequential reliefs. The judgment was issued on 28.01.2019. Case-Laws Central Excise Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374380