https://www.taxtmi.com/caselaws?id=286635 The Tribunal remanded the case back to the adjudicating authority for re-examination of a refund claim under the Cenvat Credit Rules, 2004. It held that Rule 9(2) does not require an application for claiming credit, emphasizing the need for goods to be received and accounted for. The decision ensures fairness by allowing the appellants to present their case and highlights the importance of procedural compliance and proper documentation in tax matters. en-us Fri, 23 Mar 2018 00:00:00 +0530 Sat, 07 Mar 2020 06:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286635 The Tribunal remanded the case back to the adjudicating authority for re-examination of a refund claim under the Cenvat Credit Rules, 2004. It held that Rule 9(2) does not require an application for claiming credit, emphasizing the need for goods to be received and accounted for. The decision ensures fairness by allowing the appellants to present their case and highlights the importance of procedural compliance and proper documentation in tax matters. Case-Laws Central Excise Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286635