https://www.taxtmi.com/caselaws?id=445324 The Tribunal set aside the impugned order and remanded the case to the adjudicating authority for a fresh decision. The Tribunal emphasized the necessity of reconsidering the appellant's claim for re-credit of cenvat credit, which was reversed in 2006 and sought again in 2013, after a significant lapse of time. The Tribunal found that the applicability of Section 11B and the extended time period for re-credit were not adequately addressed, warranting further examination by the adjudicating authority. en-us Fri, 03 Nov 2023 00:00:00 +0530 Mon, 06 Nov 2023 10:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445324 The Tribunal set aside the impugned order and remanded the case to the adjudicating authority for a fresh decision. The Tribunal emphasized the necessity of reconsidering the appellant's claim for re-credit of cenvat credit, which was reversed in 2006 and sought again in 2013, after a significant lapse of time. The Tribunal found that the applicability of Section 11B and the extended time period for re-credit were not adequately addressed, warranting further examination by the adjudicating authority. Case-Laws Central Excise Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445324