https://www.taxtmi.com/caselaws?id=439665 The judgment by HC on 26 June 2023 allowed the appeal of the Appellant, an authorized bottler of Coco Cola, for the refund of Cenvat credit of Sugar cess. The rejection of the refund claim based on the pendency of proceedings without a stay order was deemed incorrect. The Tribunal emphasized the importance of following CBIC Circulars and judicial discipline to avoid unnecessary litigation. The rejection of the refund application on grounds not mentioned in the Show Cause Notice was held unjustified, and the Tribunal clarified its competence to hear and dispose of the appeal. en-us Mon, 26 Jun 2023 00:00:00 +0530 Thu, 29 Jun 2023 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439665 The judgment by HC on 26 June 2023 allowed the appeal of the Appellant, an authorized bottler of Coco Cola, for the refund of Cenvat credit of Sugar cess. The rejection of the refund claim based on the pendency of proceedings without a stay order was deemed incorrect. The Tribunal emphasized the importance of following CBIC Circulars and judicial discipline to avoid unnecessary litigation. The rejection of the refund application on grounds not mentioned in the Show Cause Notice was held unjustified, and the Tribunal clarified its competence to hear and dispose of the appeal. Case-Laws Central Excise Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439665