https://www.taxtmi.com/caselaws?id=288677 The tribunal allowed the appellants' appeal, granting them the refund of unutilized Cenvat credit upon factory closure. The rejection of the refund claims based on Cenvat credit eligibility was overturned, emphasizing that cash refund was permissible under the rules. The tribunal found that the Commissioner (Appeals) had exceeded the scope of the show cause notice and original orders in determining the refund amount. It was held that the appellants were entitled to the refund as per Rule 63 of the Capacity Determination Rules, 2010, and Rule 16 regarding Cenvat credit admissible on chewing tobacco in bulk packs. en-us Wed, 20 Feb 2019 00:00:00 +0530 Tue, 23 Jun 2020 09:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288677 The tribunal allowed the appellants' appeal, granting them the refund of unutilized Cenvat credit upon factory closure. The rejection of the refund claims based on Cenvat credit eligibility was overturned, emphasizing that cash refund was permissible under the rules. The tribunal found that the Commissioner (Appeals) had exceeded the scope of the show cause notice and original orders in determining the refund amount. It was held that the appellants were entitled to the refund as per Rule 63 of the Capacity Determination Rules, 2010, and Rule 16 regarding Cenvat credit admissible on chewing tobacco in bulk packs. Case-Laws Central Excise Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288677