https://www.taxtmi.com/caselaws?id=450399 CESTAT New Delhi dismissed the appeal where the appellant sought refund of Cenvat credit reversed and duty paid on self-assessment basis after being denied exemption notification 30/2004-CE. The appellant was eligible for the exemption but failed to comply with the condition of not taking Cenvat credit on inputs/capital goods. The court held that goods manufactured using inputs with availed Cenvat credit could only be cleared under the notification after reversing such credit. Following Supreme Court precedent in Collector of Central Excise v. Flock India, refunds cannot modify assessments without proper appeal. Since appellant filed refund application without appealing self-assessment, no refund could be sanctioned. en-us Mon, 04 Mar 2024 00:00:00 +0530 Tue, 05 Mar 2024 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450399 CESTAT New Delhi dismissed the appeal where the appellant sought refund of Cenvat credit reversed and duty paid on self-assessment basis after being denied exemption notification 30/2004-CE. The appellant was eligible for the exemption but failed to comply with the condition of not taking Cenvat credit on inputs/capital goods. The court held that goods manufactured using inputs with availed Cenvat credit could only be cleared under the notification after reversing such credit. Following Supreme Court precedent in Collector of Central Excise v. Flock India, refunds cannot modify assessments without proper appeal. Since appellant filed refund application without appealing self-assessment, no refund could be sanctioned. Case-Laws Central Excise Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450399