https://www.taxtmi.com/caselaws?id=419895 The Tribunal allowed the appeal, setting aside the impugned order that rejected the appellant's refund claim for distributed input service credits. The Tribunal held that the appellant's name change following a merger was valid, and the reversal of input credit and subsequent refund claim were justified based on the applicable Cenvat Credit Rules and relevant case laws. The Tribunal rejected the Revenue's arguments of limitation and unjust enrichment, emphasizing that the grounds were not raised timely and that the credit could be redistributed to another unit. en-us Mon, 14 Mar 2022 00:00:00 +0530 Thu, 02 Mar 2023 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419895 The Tribunal allowed the appeal, setting aside the impugned order that rejected the appellant's refund claim for distributed input service credits. The Tribunal held that the appellant's name change following a merger was valid, and the reversal of input credit and subsequent refund claim were justified based on the applicable Cenvat Credit Rules and relevant case laws. The Tribunal rejected the Revenue's arguments of limitation and unjust enrichment, emphasizing that the grounds were not raised timely and that the credit could be redistributed to another unit. Case-Laws Central Excise Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419895