https://www.taxtmi.com/caselaws?id=290927 The High Court upheld the Tribunal's decision sanctioning the refund of unutilized Cenvat Credit to the Respondent-Assessee. The Court found that the Tribunal's order aligns with the consistent view of various High Courts supporting such refunds upon the closure of the factory. The Court emphasized the importance of judicial discipline and precedent, dismissing the appeal by the Appellant-Revenue and affirming the Tribunal's order dated 15.03.2018. en-us Wed, 11 Dec 2019 00:00:00 +0530 Thu, 22 Oct 2020 09:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290927 The High Court upheld the Tribunal's decision sanctioning the refund of unutilized Cenvat Credit to the Respondent-Assessee. The Court found that the Tribunal's order aligns with the consistent view of various High Courts supporting such refunds upon the closure of the factory. The Court emphasized the importance of judicial discipline and precedent, dismissing the appeal by the Appellant-Revenue and affirming the Tribunal's order dated 15.03.2018. Case-Laws Central Excise Wed, 11 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290927