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    <title>2023 (5) TMI 516 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that the demand for recovery of unutilized CENVAT credit beyond the specified period was not sustainable as it exceeded the scope of the retrospective amendment. The demand to recover credit lying unutilized after a certain date was set aside, and the Appellant&#039;s appeal was allowed, overturning the impugned order.</description>
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      <description>The Tribunal held that the demand for recovery of unutilized CENVAT credit beyond the specified period was not sustainable as it exceeded the scope of the retrospective amendment. The demand to recover credit lying unutilized after a certain date was set aside, and the Appellant&#039;s appeal was allowed, overturning the impugned order.</description>
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