https://www.taxtmi.com/caselaws?id=380676 The Appellate Tribunal ruled in favor of the appellant, granting the refund of accumulated cenvat credit. The Tribunal found that the factory had ceased production activities, evidenced by nil returns and certification of closure. The sale of machinery and capital goods further supported the closure of the factory, making the appellant eligible for the refund. The decision emphasized the significance of factual evidence and legal precedents in determining eligibility for refund claims in cases of factory closure. en-us Thu, 09 May 2019 00:00:00 +0530 Mon, 27 May 2019 06:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380676 The Appellate Tribunal ruled in favor of the appellant, granting the refund of accumulated cenvat credit. The Tribunal found that the factory had ceased production activities, evidenced by nil returns and certification of closure. The sale of machinery and capital goods further supported the closure of the factory, making the appellant eligible for the refund. The decision emphasized the significance of factual evidence and legal precedents in determining eligibility for refund claims in cases of factory closure. Case-Laws Central Excise Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380676