https://www.taxtmi.com/caselaws?id=449217 The CESTAT Chennai allowed the appellant's appeal for refund of CVD and SAD on imported capital goods under EPCG scheme where export obligations were not fulfilled. The Commissioner (Appeals) had rejected the refund claim stating only duties on excisable goods as inputs were eligible, not capital goods. The tribunal held that CENVAT Credit Rules 2004 includes capital goods in the definition of inputs, and the Original Authority had not disputed eligibility for CENVAT credit on capital goods. The impugned order lacked proper legal grounds and reasoning for rejecting the refund claim. en-us Tue, 06 Feb 2024 00:00:00 +0530 Wed, 07 Feb 2024 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449217 The CESTAT Chennai allowed the appellant's appeal for refund of CVD and SAD on imported capital goods under EPCG scheme where export obligations were not fulfilled. The Commissioner (Appeals) had rejected the refund claim stating only duties on excisable goods as inputs were eligible, not capital goods. The tribunal held that CENVAT Credit Rules 2004 includes capital goods in the definition of inputs, and the Original Authority had not disputed eligibility for CENVAT credit on capital goods. The impugned order lacked proper legal grounds and reasoning for rejecting the refund claim. Case-Laws Central Excise Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449217