https://www.taxtmi.com/caselaws?id=392181 The appellant, a medicament manufacturer, sought a refund of &8377;5,25,757 under Rule 5 of CCR due to input credit accumulation from duty rate variations. The claim was denied for not debiting the Cenvat Credit account during filing. The Tribunal overturned this decision, citing precedents, and directed the refund with interest, as adjustment was impractical due to duty rate differences. The respondent was ordered to make the payment within three months. en-us Fri, 14 Feb 2020 00:00:00 +0530 Sat, 15 Feb 2020 08:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392181 The appellant, a medicament manufacturer, sought a refund of &8377;5,25,757 under Rule 5 of CCR due to input credit accumulation from duty rate variations. The claim was denied for not debiting the Cenvat Credit account during filing. The Tribunal overturned this decision, citing precedents, and directed the refund with interest, as adjustment was impractical due to duty rate differences. The respondent was ordered to make the payment within three months. Case-Laws Central Excise Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392181