https://www.taxtmi.com/caselaws?id=382868 The claim for refund of accumulated CENVAT credit was initially rejected based on the limitation period and reliance on precedent. The Tribunal deferred the case pending a High Court decision, which was subsequently dismissed due to a Government threshold for continuing litigation. The Tribunal emphasized the importance of scrutinizing each claim for refund eligibility and compliance with prescribed procedures. The denial of the claim without prior notice and failure to comply with principles of natural justice led to the Tribunal setting aside the original authority's decision and remanding the application for refund for further consideration. en-us Thu, 11 Jul 2019 00:00:00 +0530 Fri, 12 Jul 2019 07:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382868 The claim for refund of accumulated CENVAT credit was initially rejected based on the limitation period and reliance on precedent. The Tribunal deferred the case pending a High Court decision, which was subsequently dismissed due to a Government threshold for continuing litigation. The Tribunal emphasized the importance of scrutinizing each claim for refund eligibility and compliance with prescribed procedures. The denial of the claim without prior notice and failure to comply with principles of natural justice led to the Tribunal setting aside the original authority's decision and remanding the application for refund for further consideration. Case-Laws Central Excise Thu, 11 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382868