https://www.taxtmi.com/caselaws?id=433297 The Tribunal allowed the appeal, granting the appellant re-credit/refund of the excess amount reversed under Rule 6(3)(i) of Cenvat Credit Rules. The decision was based on the correct application of Rule 11(3), distinguishing it from the Circular cited by the Revenue. The Tribunal upheld the appellant's right to seek re-credit/refund, emphasizing the procedural nature of availing options under Rule 6(3). en-us Mon, 23 Jan 2023 00:00:00 +0530 Fri, 27 Jan 2023 08:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433297 The Tribunal allowed the appeal, granting the appellant re-credit/refund of the excess amount reversed under Rule 6(3)(i) of Cenvat Credit Rules. The decision was based on the correct application of Rule 11(3), distinguishing it from the Circular cited by the Revenue. The Tribunal upheld the appellant's right to seek re-credit/refund, emphasizing the procedural nature of availing options under Rule 6(3). Case-Laws Central Excise Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433297