https://www.taxtmi.com/caselaws?id=431603 The Tribunal allowed the appeals in favor of the appellant, setting aside the impugned orders. It found that the appellant fulfilled conditions under the Cenvat Credit Rules and relevant notifications, rejecting the revenue's claim of double benefit. The Tribunal held that the retrospective application of a later notification on refund claims filed earlier was incorrect. Additionally, it determined that the non-transfer of credit from the EOU to DTA unit did not constitute double benefit. The appellant was granted interest on delayed refund in accordance with legal precedents. en-us Thu, 15 Dec 2022 00:00:00 +0530 Sat, 17 Dec 2022 09:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431603 The Tribunal allowed the appeals in favor of the appellant, setting aside the impugned orders. It found that the appellant fulfilled conditions under the Cenvat Credit Rules and relevant notifications, rejecting the revenue's claim of double benefit. The Tribunal held that the retrospective application of a later notification on refund claims filed earlier was incorrect. Additionally, it determined that the non-transfer of credit from the EOU to DTA unit did not constitute double benefit. The appellant was granted interest on delayed refund in accordance with legal precedents. Case-Laws Central Excise Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431603