https://www.taxtmi.com/caselaws?id=411947 The Tribunal allowed the appeal, setting aside the Revenue's rejection of the refund claim under Section 11B of the Central Excise Act, 1944. The appellant, a manufacturer of insecticides and MS Ingots, was entitled to the refund for unutilized CENVAT Credit upon closing down operations. The Tribunal emphasized adherence to legal provisions and precedent, directing the Adjudicating Authority to process the refund claim and grant any consequential benefits accordingly. The decision underscored the importance of following established legal principles and judicial discipline in such matters. en-us Fri, 03 Sep 2021 00:00:00 +0530 Wed, 12 Jan 2022 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411947 The Tribunal allowed the appeal, setting aside the Revenue's rejection of the refund claim under Section 11B of the Central Excise Act, 1944. The appellant, a manufacturer of insecticides and MS Ingots, was entitled to the refund for unutilized CENVAT Credit upon closing down operations. The Tribunal emphasized adherence to legal provisions and precedent, directing the Adjudicating Authority to process the refund claim and grant any consequential benefits accordingly. The decision underscored the importance of following established legal principles and judicial discipline in such matters. Case-Laws Central Excise Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411947