https://www.taxtmi.com/caselaws?id=306842 The Tribunal allowed the appeal, overturning the Commissioner (Appeals)'s decision and ordering the respondent to refund the unutilized CENVAT credit with interest. Relying on the Supreme Court's precedent in Slovak India Trading Co. Pvt. Ltd., the Tribunal emphasized adherence to higher court decisions despite conflicting views in subsequent cases. The dissenting Member (Technical) contended that the Slovak India Trading Co. Pvt. Ltd. ruling was inapplicable and the refund claim was time-barred. The matter was referred to the President for resolution of dissenting opinions. en-us Tue, 28 Sep 2021 00:00:00 +0530 Thu, 02 Mar 2023 08:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306842 The Tribunal allowed the appeal, overturning the Commissioner (Appeals)'s decision and ordering the respondent to refund the unutilized CENVAT credit with interest. Relying on the Supreme Court's precedent in Slovak India Trading Co. Pvt. Ltd., the Tribunal emphasized adherence to higher court decisions despite conflicting views in subsequent cases. The dissenting Member (Technical) contended that the Slovak India Trading Co. Pvt. Ltd. ruling was inapplicable and the refund claim was time-barred. The matter was referred to the President for resolution of dissenting opinions. Case-Laws Central Excise Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306842