https://www.taxtmi.com/caselaws?id=439779 The Tribunal allowed the appeal, setting aside the Commissioner's decision and granting relief to the appellant regarding the calculation of admissible refund under Rule 5 of Cenvat Credit Rules, 2004 r/w notification No. 27/2012-CE(NT) for the period of July, 2016 to September, 2016. The Tribunal emphasized the importance of consistency in decisions and ruled in favor of the appellant's contention that they were not properly heard before the refund rejection. The correct method, as per the Tribunal, involved deducting the utilized credit from the total Cenvat credit to determine the refund amount. en-us Tue, 13 Jun 2023 00:00:00 +0530 Mon, 03 Jul 2023 08:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439779 The Tribunal allowed the appeal, setting aside the Commissioner's decision and granting relief to the appellant regarding the calculation of admissible refund under Rule 5 of Cenvat Credit Rules, 2004 r/w notification No. 27/2012-CE(NT) for the period of July, 2016 to September, 2016. The Tribunal emphasized the importance of consistency in decisions and ruled in favor of the appellant's contention that they were not properly heard before the refund rejection. The correct method, as per the Tribunal, involved deducting the utilized credit from the total Cenvat credit to determine the refund amount. Case-Laws Service Tax Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439779