https://www.taxtmi.com/caselaws?id=294558 The Tribunal overturned the second-round order, favoring the appellant in the refund dispute regarding cenvat credit under Rule 5 of Cenvat Credit Rule and Notification No. 5/2006-CE (NT). The Tribunal held that the doctrine of merger applied, setting aside the decision disallowing the appeal for the financial years 2007-08 to 2008-09. It concluded that the appellant was entitled to the refund for the specified period and directed the adjudicating authority to disburse the refund with interest within 45 days. en-us Mon, 08 Jul 2019 00:00:00 +0530 Wed, 21 Apr 2021 08:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294558 The Tribunal overturned the second-round order, favoring the appellant in the refund dispute regarding cenvat credit under Rule 5 of Cenvat Credit Rule and Notification No. 5/2006-CE (NT). The Tribunal held that the doctrine of merger applied, setting aside the decision disallowing the appeal for the financial years 2007-08 to 2008-09. It concluded that the appellant was entitled to the refund for the specified period and directed the adjudicating authority to disburse the refund with interest within 45 days. Case-Laws Service Tax Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294558