https://www.taxtmi.com/caselaws?id=446806 Clean Energy Cess levied as additional duty of customs was treated as distinct from payment through CENVAT credit, so the restriction in rule 3(4) of the CENVAT Credit Rules and the related instruction did not bar utilisation of DEPB scrips absent a specific prohibition in the DEPB scheme. The Tribunal therefore held DEPB payment permissible. On the refund dispute, the Commissioner (Appeals) had not decided the matter on merits where factual entitlement required verification, so the remand could not stand and the refund issue had to be adjudicated substantively. The Revenue's appeals failed and the assessee succeeded to that extent. en-us Thu, 24 Aug 2023 00:00:00 +0530 Mon, 11 Dec 2023 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446806 Clean Energy Cess levied as additional duty of customs was treated as distinct from payment through CENVAT credit, so the restriction in rule 3(4) of the CENVAT Credit Rules and the related instruction did not bar utilisation of DEPB scrips absent a specific prohibition in the DEPB scheme. The Tribunal therefore held DEPB payment permissible. On the refund dispute, the Commissioner (Appeals) had not decided the matter on merits where factual entitlement required verification, so the remand could not stand and the refund issue had to be adjudicated substantively. The Revenue's appeals failed and the assessee succeeded to that extent. Case-Laws Customs Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446806